Work

Student Perceptions of Leadership and Whistleblowing for Fraud Disclosure

Year: 2026

Type: article

Abstract: Fraud remains a concern due to the prevalence of fraudulent or corrupt practices in Indonesia. Fraud can be caused by pressure, opportunity, and rationalization, known as the fraud triangle. Fraud in a company can often be uncovered by individuals who become aware of violations and report them, a phenomenon known as whistleblowing. However, individuals who dare to reveal fraud certainly need protection from the company. Therefore, the role of company leaders who can provide protection is crucial. This study aims to examine students' perspectives on the importance of leadership and whistleblowing in disclosing fraud. This study used quantitative methods with a sample of students from various universities in Bandung. The results indicate that leadership influences fraud disclosure, while whistleblowing does not. This finding implies that protection for whistleblowers in disclosing fraud in companies still needs to be strengthened.

Source: International Journal of Innovative Technologies in Social Science

DOI: 10.31435/ijitss.2(50).2026.5048

Authors: Santy Setiawan, Ming Kuang Tan, Imelda Junita, Nelsi Cerdik Intan Bate'e

Institution: Maranatha Christian University

Language: English

Topic: Ethics in Business and Education

Subfield: Organizational Behavior and Human Resource Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $100