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All Journal Southeast Asian Journal of Management and Research
Nur Afifah
Alma Ata University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Do Leadership Style and Organizational Culture Matter for Internal Control Effectiveness? Tyagita Dianingtyas Sudibyo; Nur Afifah; Angga Kurniawan
SAJMR : Southeast Asian Journal of Management and Research Vol. 4 No. 1 (2026): Februari
Publisher : Yayasan Putra Adi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61402/sajmr.v4i1.566

Abstract

This study aims to analyze the influence of leadership style and organizational culture on the effectiveness of the internal control system at the Sambas Regency Inspectorate. Using a quantitative approach, the research employed a saturated sampling technique with a total of 34 respondents consisting of inspectors and all employees. Data were collected through questionnaires and analyzed using the SmartPLS program. The results show that: (1) The dominant leadership style applied is participative; (2) Participative leadership style has a positive and significant effect on the effectiveness of the internal control system (p-value 0.041); (3) Organizational culture also has a positive and significant effect on the effectiveness of the internal control system (p-value 0.000); (4) Collectively, leadership style and organizational culture positively influence the effectiveness of the internal control system. These findings emphasize the importance of participative leadership and a supportive organizational culture in strengthening internal control systems within government supervisory institutions.
Co-Authors Angga Kurniawan Tyagita Dianingtyas Sudibyo