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All Journal Margin : Jurnal Bisnis Islam dan Perbankan Syariah Southeast Asian Journal of Management and Research
Dianingtyas Sudibyo, Tyagita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Serta Independensi Terhadap Sistem Pengendalian Internal Dianingtyas Sudibyo, Tyagita; Putri, Lutviana
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 1 Nomor 2 Agustus 2022
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.412 KB) | DOI: 10.58561/margin.v1i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan yang diterapkan pada KUD Tani Makmur Yogyakarta. Budaya organisasi terhadap independensi sistem pengendalian internal. Penelitian ini menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner. Pengambilan sampel menggunakan sampel jenuh, dan kriteria nya pegawai yang bekerja minimal 3 bulan. Data analisis menggunakan PLS-SEM dengan program SmartPls. Hasil dari penelitian ini yaitu (1) gaya kepemimpinan berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,006 (2) budaya organisasi berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,006 (3) independensi berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,003.
Do Leadership Style and Organizational Culture Matter for Internal Control Effectiveness? Dianingtyas Sudibyo, Tyagita; Nur Afifah; Kurniawan, Angga
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 Nur Afifah Putri, Lutviana