Trust-Based Leadership, Ethical Climate, and Managerial Accountability in Sharia Savings, Loan, and Financing Cooperatives in West Java
DOI:
https://doi.org/10.71238/jiberm.v1i01.189Abstract
Trust-based leadership and ethical climate represent important organizational factors that influence managerial accountability, particularly in Sharia Savings, Loan, and Financing Cooperatives (KSPPS) that operate based on Islamic values of trustworthiness, transparency, and responsibility. This study aims to examine the effect of trust-based leadership and ethical climate on managerial accountability in KSPPS in West Java. This research applies a quantitative approach using a survey method involving 55 respondents consisting of managers and employees of Sharia cooperatives. Data were collected through a questionnaire instrument measured using a five-point Likert scale and analyzed using Statistical Package for the Social Sciences (SPSS) version 25. The analytical procedures included validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The results indicate that trust-based leadership has a positive and significant effect on managerial accountability. Ethical climate also has a positive and significant effect on managerial accountability. Furthermore, the simultaneous test shows that trust-based leadership and ethical climate significantly influence managerial accountability, with an adjusted R-square value of 0.580. These findings indicate that strengthening trustworthy leadership practices and developing an ethical organizational environment contribute to improving accountability mechanisms within Sharia cooperative institutions. The study provides practical implications for KSPPS management in developing governance systems based on ethical leadership and responsible organizational practices.
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