<![CDATA[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.]]>
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