The Role of Mediating Leadership Morality on the Influence of Organizational Culture on the Internal Control System

Abstract

This research is aimed at analyzing the mediating role of leadership morality in the influence of organizational culture on the internal control sistem. The population in this research were all villages in West Aceh District, totaling 322 villages. The sampling method in this research using a purposive sampling method, for data collection techniques using a questionnaire. The data analysis method uses path analysis with SPPS software. The results of the research found that organizational culture has a direct effect on leadership morality. Meanwhile, leadership morality has a direct influence on the internal control sistem. The results of path analysis testing, organizational culture can directly or indirectly influence the internal control sistem. The results of this research prove that leadership morality can act as a mediating variable in the influence of organizational culture on the internal control sistem.

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