Urgensi Ethical Leadership dalam Mencegah Fraud dan Kecurangan di Organisasi: Analisis Deskriptif Literatur
DOI:
https://doi.org/10.63822/pm3vj817Keywords:
Ethical Leadership; Fraud Prevention; Tone at the Top; Whistleblowing; Fraud Triangle.Abstract
Fraud remains a persistent threat to organizational stability that has proven insufficient to be addressed solely through technical controls, necessitating a behavioral approach. This study aims to analyze the urgency of ethical leadership in preventing fraud through a descriptive literature analysis. The research method used is qualitative with a library research approach, reviewing relevant journal articles published between 2020 and 2025. The results indicate that the urgency of ethical leadership lies in two primary mechanisms: (1) Breaking the chain of "rationalization" within the Fraud Triangle, thereby depriving perpetrators of moral justification for committing fraud ; and (2) Acting as a catalyst for the whistleblowing system by creating psychological safety that encourages employees' courage to report violations. It is concluded that ethical leadership is a strategic foundation that ensures internal control systems function effectively.
Downloads
References
Abeki, S., & Aliyu, A. (2023). The influence of tone at the top on financial statement fraud of listed manufacturing firms in Nigeria. International Journal of Research and Innovation in Social Science.
Aksa, A. F., Irianto, B., & Bawono, I. (2020). The urgency of rationalization for unethical behavior and accounting fraud. Jurnal Akuntansi Multiparadigma, 11.
Anandya, C. R., & Werastuti, D. N. S. (2020). Pengaruh whistleblowing system, budaya organisasi dan moralitas individu terhadap pencegahan fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali. Jurnal Ilmiah Akuntansi dan Humanika, 10, 185.
Antunez, M., Ramalho, N., & Marques, T. (2023). Context matters less than leadership in preventing unethical behaviour in international business. Journal of Business Ethics.
Ayoko, O. (2022). Leadership, ethics and corporate social responsibility. Journal of Management & Organization, 28, 1–8.
Ballo, B. E. R., Dethan, M., Angi, Y., & Rafael, S. (2023). Analysis of tone at the top principle’s implementation in fraud prevention on public university in Kupang City. Asia Pacific Fraud Journal.
Bashir, M., & Hassan, S. (2020). The need for ethical leadership in combating corruption. International Review of Administrative Sciences, 86, 673–690.
Bush, J., Welsh, D., Baer, M., & Waldman, D. (2020). Discouraging unethicality versus encouraging ethicality: Unraveling the differential effects of prevention‐ and promotion‐focused ethical leadership. Personnel Psychology.
Carolina, A., & Wulandari, A. (2024). Anti-fraud strategy in tourism destination organizations: The role of leader integrity, ethical leadership, trust in the leader. Pusaka: Journal of Tourism, Hospitality, Travel and Business Event.
Fade, A. M. R., Basri, Y., & Safitri, D. (2022). Fraud on government: Reviewed from organizational ethical culture, leadership style, and love of money. Berkala Akuntansi dan Keuangan Indonesia.
Fahmy, O. M., Gunarsih, T., & Wening, N. (2025). Spiritual leadership as a catalyst for fraud prevention in financial services: Strengthening economic development through organizational culture and employee motivation. International Journal of Economics Development Research (IJEDR).
Gunz, S., & Thorne, L. (2015). Introduction to the special issue on tone at the top. Journal of Business Ethics, 126, 1–2.
Hussein, Q., Mustawfyah, S., & Haneh, F. E. (2024). Corporate governance and ethical leadership: Key factors in preventing financial statement fraud and money laundering. Journal Economic Business Innovation.
Jayalakshmi, K. (2025). Corporate governance and ethical leadership: Influences on organizational behavior and culture. International Journal For Multidisciplinary Research.
Juhandi, N. (2022). Boardroom integrity and the crusade against fraud: Navigating corporate governance in Indonesia. Journal of Economics and Business Letters.
Kabeyi, M. J. (2018). Ethical and unethical leadership issues, cases, and dilemmas with case studies. International Journal of Applied Research.
Kassem, R. (2022). Elucidating corporate governance’s impact and role in countering fraud. Corporate Governance: The International Journal of Business in Society.
Kim, J. (2021). Ethical leadership and program to reduce unethical behaviour among public employees. Public Management Review, 25, 1333–1347.
Kuenzi, M., Mayer, D., & Greenbaum, R. (2020). Creating an ethical organizational environment: The relationship between ethical leadership, ethical organizational climate, and unethical behavior. Personnel Psychology.
Made, A., Adelia, C., Sujana, E., Ayu, G., & Purnamawati, J. (2023). Determinan kecenderungan fraud di era pandemi Covid19 yang dimoderasi budaya Tri Hita Karana. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha.
Manara, M., Van Gils, S., Nübold, A., & Zijlstra, F. (2020). Corruption, fast or slow? Ethical leadership interacts with Machiavellianism to influence intuitive thinking and corruption. Frontiers in Psychology, 11.
Mandal, A., & S., A. (2023). Preventing financial statement fraud in the corporate sector: insights from auditors. Journal of Financial Reporting and Accounting.
Marquardt, D., Casper, W., & Kuenzi, M. (2020). Leader goal orientation and ethical leadership: A socio-cognitive approach of the impact of leader goal-oriented behavior on employee unethical behavior. Journal of Business Ethics, 1–17.
Moore, C., Mayer, D., Chiang, F., Crossley, C., Karlesky, M., & Birtch, T. (2019). Leaders matter morally: The role of ethical leadership in shaping employee moral cognition and misconduct. Journal of Applied Psychology, 104, 123.
Onesti, G., & Palumbo, R. (2023). Tone at the top for sustainable corporate governance to prevent fraud. Sustainability.
Oyedotun, S. A., Oise, G., Akilo, B. E., Nwabuokei, O. C., Ejenarhome, P. O., Fole, M., & Onwuzo, C. J. (2025). The role of internal audit in fraud detection and prevention: A multi-contextual review and research agenda. Journal of Science Research and Reviews.
Peng, A., & Kim, D. (2020). A meta‐analytic test of the differential pathways linking ethical leadership to normative conduct. Journal of Organizational Behavior, 41, 348–368.
Randall, P., Saurage-Altenloh, S., & Osei, E. (2020). The relationship between leadership ethics and organizational success. Examining Ethics and Intercultural Interactions in International Relations.
Suandewi, N. K. A. (2021). Pengaruh kompetensi sumber daya manusia, sistem pengendalian intern, moralitas dan whistleblowing terhadap pencegahan kecurangan (fraud) pengelolaan dana desa (Studi empiris pada desa se-Kecamatan Payangan). Hita Akuntansi dan Keuangan.
Sugianingrat, I. A. W., Suartina, I., Indraswarawati, S. A., & Suputra, G. (2020). Organizational ethical climate for reduce fraud behavioral.
Suh, J., & Shim, H. (2020). The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions. International Journal of Law Crime and Justice, 60, 100361.
Suh, J., Shim, H., & Button, M. (2018). Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control. International Journal of Law, Crime and Justice.
Surya, B. A. A., & Firmansyah, A. (2024). The moderating role of leadership for fraud prevention efforts in public sector. Riset.
Suryani, P., & Gaol, L. A. L. (2025). Leadership and fraud: A phenomenological study in Bengkulu provincial government. Journal of Accounting and Investment.
Ulfah, S. M., Rusydi, M., & Prihatiningtias, Y. (2024). Determinants of government procurement fraud prevention with organizational commitment and ethical culture as moderating variables. International Journal of Accounting & Finance in Asia Pasific.
Wang, Y., Yu, M., & Gao, S. (2021). Gender diversity and financial statement fraud. Journal of Accounting and Public Policy.
Wardah, Z., Carolina, A., & Wulandari, A. (2022). Pengaruh whistleblowing system, internal control, leadership dan budaya organisasi terhadap fraud prevention. Nominal: Barometer Riset Akuntansi dan Manajemen.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Hani Humaeriyah, Asyam Faris Khoirul, Hammam Rizky Ibrahim, Salsabila Fauzia Khaerani, Feby Rahmania Triana, Shinta Setiyani, Alda Audia Ambardi, Idzni Fatasya Zulqisthi, Iqbal Alamsyah (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
