Abstract: This study examined the relationship between internal control and the Jordanian government unit's performance. The internal control variables used in this study are based on the COSO framework. This study focuses on the effect of Islamic work ethics as a moderator on the relationship between internal control and the Jordanian government unit's performance. The study applies the quantitative method using a Questionnaire survey as the research methodology. A total of 382 questionnaires was successfully collected. The data were analyzed using structural. Equation Modeling Tool (AMOS). Based on the hypothesis analysis, internal control practices were found to have a significant influence on performance. Furthermore, the results show that all the independent variables (control environment (CE), risk assessment (RA), control activities (CA), information and communication (IC), monitoring (MN)) act as significant predictors. The results also found that Islamic work ethics (IWE) positively moderates the effects of control environment (CE), risk assessment (RA), control activities (CA), monitoring (MN)) on the performance of Jordanian government units. However, Islamic work ethics (IWE) was found to negatively moderate the effect of information and communication (IC), and the performance of Jordanian government units.
Keywords: Internal control, Islamic work ethics, Jordanian government unit's performance.
Title: THE MODERATIN ROLE OF ISLAMIC WORK ETHICS ON THE RELATIONSHIP BETWEEN INTERNAL CONTROL AND JORDANIAN GOVERNMENT UNITS PERFORMANCE
Author: HAMDALLAH SHUBEITA, BESAR BIN NGAH
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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