“…et al (2018), andAgbim (2018). Furthermore, good corporate governance is also able to influence Fraud Behavior, this is consistent with the results of research by Kaya & Birol (2007) Based on a theoretical study and the results of previous research where ethical leadership affects good corporate governance (Othman & Rahman, 2010;Okagbue, 2011;Naidoo, 2012;Othman & Rahman, 2014;El-Kassar et al, 2015;Ahmad, 2017 ;Thebe, 2017, Kwakye et al, 2018and Agbim, 2018), and on the other hand good corporate governance also affects fraud behavior (Kaya & Birol, 2007;Ponduri et al, 2014;Sebhatu & Pei-lin, 2016) ;In'airat, 2015;Halbouni et al, 2016;Syamsudin et al, 2017;Endah et al, 2020), then good corporate governance can act as a mediator for the influence of ethical leadership based on Tri Kaya Parisudha on fraudulent behavior. Thus it can be described the conceptual framework / research model as in Figure 1.…”