While transformational
leadership is often celebrated for boosting performance and fostering team
spirit, a recent study reveals it can also function as a "double-edged
sword" within public institutions. Research conducted by Puti Lenggogeni
and Syahrizal from Universitas Negeri Padang, published in 2026, highlights how
this leadership style can inadvertently encourage "Unethical
Pro-organizational Behavior" (UPB)—actions that violate ethical or social
norms, yet are committed by employees with the intent to benefit the
organization.
The Study: Tax Office
Dynamics
The research focused on 234 tax
officials at the Regional Office of the Directorate General of Taxes (DJP) for
West Sumatra and Jambi. Despite national efforts to prioritize integrity, the
study sought to understand why some tax service offices struggled to meet
integrity targets. The findings suggest that when transformational leaders set
exceptionally high performance expectations, they may create intense pressure,
leading subordinates to view unethical actions—such as administrative
manipulation or withholding negative information—as a necessary "survival
strategy" to demonstrate loyalty and meet institutional goals.
Key Findings
The study identified
several critical dynamics in how leadership influences employee behavior:
·
Leadership’s Impact on Loyalty: Transformational leadership significantly fosters organizational
identification, forging a strong emotional bond where employees link their
personal self-esteem to the organization’s success.
·
The Mediation Effect: This sense of oneness acts as a catalyst; as employees identify
more strongly with their institution, they become more likely to rationalize
moral transgressions as a form of devotion to the organization.
·
The Failure of Moral Identity
as a Shield: Contrary to expectations, the
study found that an individual's personal "moral identity"—their
internal commitment to honesty and fairness—failed to stop employees from
engaging in UPB. In high-pressure environments, the desire to achieve organizational
targets can override individual ethical values.
Practical
Implications
The authors warn that current
performance management systems that focus exclusively on revenue targets may
inadvertently incentivize these unethical shortcuts. To foster a true culture
of integrity, the researchers recommend:
·
Balancing Metrics: Performance evaluations should integrate "ethical process
indicators" alongside final revenue targets, giving equal weight to how
goals are achieved.
·
Redefining Loyalty: Leadership communication must shift to emphasize that the
ultimate expression of organizational loyalty is maintaining the institution’s
long-term reputation and integrity, rather than achieving short-term outcomes
through questionable means.
Author Profiles:
- Puti Lenggogeni - Universitas Negeri Padang.
- Syahrizal - Universitas Negeri Padang.
Source:
Lenggogeni, P., & Syahrizal. (2026). The Loyalty Paradox: Why Do Inspirational Leaders Trigger Ethical Deviance? A Study on Unethical Pro-Organizational Behavior. International Journal of Business and Applied Economics (IJBAE), 5(3), 859-870.
DOI: https://doi.org/10.55927/ijbae.v5i3.29
URL: https://journalijbae.my.id/index.php/ijbae

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