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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Akuntansi (JPAK) JAM : Jurnal Aplikasi Manajemen JPM17: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Bisnis (Inovbiz) Jurnal Abadimas Adi Buana BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Research In Management and Accounting (RIMA) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa: Jurnal Manajemen dan Start-up Bisnis Jurnal Eksplorasi Akuntansi (JEA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi AKUNESA Journal of Social And Economics Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Application on Economics and Business journal of social and economic research Balance: Jurnal Akuntansi, Auditing, dan Keuangan Research In Management and Accounting (RIMA)
Kazia Laturette
Universitas Ciputra Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MENGUNGKAP FRAUD AKADEMIK MAHASISWA MELALUI FRAUD TRIANGLE: APAKAH WILAYAH MEMBUAT PERBEDAAN? Adelia Kurnia Syahrani; Louisa Octavia; Kazia Laturette
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.896

Abstract

Fenomena kecurangan akademik di Indonesia telah menjadi perhatian serius dalam beberapa tahun terakhir. Faktor-faktor yang mendorong kecurangan akademik dapat dijelaskan melalui teori Fraud Triangle, yang mencakup tekanan, peluang, dan rasionalisasi. Penelitian ini bertujuan untuk mengevaluasi pengaruh tekanan akademik, kesempatan, dan rasionalisasi terhadap perilaku kecurangan akademik di kalangan mahasiswa perguruan tinggi, serta mengidentifikasi potensi perbedaan hasil ketika penelitian dilakukan di Jawa Timur, wilayah yang dikenal memiliki banyak perguruan tinggi unggulan. Metode yang digunakan dalam penelitian kuantitatif ini adalah analisis regresi linear berganda dengan membagikan kuesioner pada 302 mahasiswa di Jawa Timur. Temuan dalam penelitian ini yaitu tekanan, kesempatan, dan rasionalisasi berpengaruh terhadap kecurangan akademik. Namun, tidak terdapat perbedaan yang signifikan antara hasil penelitian pada mahasiswa di Pulau Jawa dengan penelitian terdahulu yang dilaksanakan luar Jawa dapat dijelaskan melalui beberapa faktor. Standarisasi pendidikan tinggi, kesamaan tekanan sosial, dan penyebaran teknologi di seluruh Indonesia menjadikan perilaku kecurangan akademik bersifat homogen lintas wilayah, sehingga teori Fraud Triangle tetap relevan secara nasional.
MENGUNGKAP FRAUD AKADEMIK MAHASISWA MELALUI FRAUD TRIANGLE: APAKAH WILAYAH MEMBUAT PERBEDAAN? Adelia Kurnia Syahrani; Louisa Octavia; Kazia Laturette
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.896

Abstract

Fenomena kecurangan akademik di Indonesia telah menjadi perhatian serius dalam beberapa tahun terakhir. Faktor-faktor yang mendorong kecurangan akademik dapat dijelaskan melalui teori Fraud Triangle, yang mencakup tekanan, peluang, dan rasionalisasi. Penelitian ini bertujuan untuk mengevaluasi pengaruh tekanan akademik, kesempatan, dan rasionalisasi terhadap perilaku kecurangan akademik di kalangan mahasiswa perguruan tinggi, serta mengidentifikasi potensi perbedaan hasil ketika penelitian dilakukan di Jawa Timur, wilayah yang dikenal memiliki banyak perguruan tinggi unggulan. Metode yang digunakan dalam penelitian kuantitatif ini adalah analisis regresi linear berganda dengan membagikan kuesioner pada 302 mahasiswa di Jawa Timur. Temuan dalam penelitian ini yaitu tekanan, kesempatan, dan rasionalisasi berpengaruh terhadap kecurangan akademik. Namun, tidak terdapat perbedaan yang signifikan antara hasil penelitian pada mahasiswa di Pulau Jawa dengan penelitian terdahulu yang dilaksanakan luar Jawa dapat dijelaskan melalui beberapa faktor. Standarisasi pendidikan tinggi, kesamaan tekanan sosial, dan penyebaran teknologi di seluruh Indonesia menjadikan perilaku kecurangan akademik bersifat homogen lintas wilayah, sehingga teori Fraud Triangle tetap relevan secara nasional.
THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS, HUMAN CAPITAL PERFORMANCE, AND AUDIT QUALITY ON HUMAN CAPITAL DISCLOSURE Florensi, Elvina; Laturette, Kazia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.596-610

Abstract

This study seeks to analyze the influence of audit committee characteristics, human capital performance, and audit quality on human capital disclosure and audit committee size in the financial services sector during the COVID-19 pandemic from 2020 to 2021. This article analyzes Human Capital Disclosure via the lens of auditing. This study utilizes multiple linear regression methods with STATA software version 16. This study suggests that the financial acumen of audit committees and the quality of audits significantly affect human capital disclosure. The human capital performance variable negatively affects human capital performance. However, the dimensions of audit committee size and meeting frequency do not affect human capital performance. The study's findings reveal that investors evaluate a company's standing beyond simple financial measurements, including profit and loss.
Pengaruh Kinerja Keuangan Terhadap Laba Per Saham Selama Pandemi Covid-19 Dili, Bryan Enrique; Laturette, Kazia
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.877

Abstract

This research aims to determine the effect of company financial performance such as Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Total Debt to Asset Ratio (TDAR) on Earning Per Share (EPS). The population in this study are property sector companies listed on the Indonesia Stock Exchange in the 2020-2021 period. After carrying out outliers, the research sample obtained during the Covid-19 pandemic was 27 samples of property sector companies listed on the Indonesia Stock Exchange. The results of this research show that the financial performance mechanism consists of Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Total Debt to Asset Ratio (TDAR) which must have a significant value of > 0.05. Based on these results, it can be concluded that the financial performance mechanism consisting of Current Ratio (CR) during the pandemic, Net Profit Margin (NPM) during the pandemic and Total Debt to Asset Ratio (TDAR) during the pandemic did not have a significant effect on Earning Per Share (EPS).
COMPARATIVE ANALYSIS OF Z-SCORE AND SPRINGATE ALTMAN MODELS ON REGISTERED COAL COMPANIES BEI IN Caroline, Lisda; Laturette, Kazia
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2602

Abstract

Subsector coal mining sector experienced a decrease from the years 2011-2015, if the company fails to carry out operations to generate a profit, then this may lead to bankruptcy. The purpose of this study was to determine whether there are differences in the potential bankruptcy of the Altman Z-score models and models Springate, as well as to determine the model of bankruptcy is most appropriate for the coal company listed on the Indonesia Stock Exchange in 2011 to 2015. This research method is quantitative secondary data is the data from this study. The results of this study, based on the results of hypothesis testing with different test paired samples t-test mennjukkan that there are differences in the potential bankruptcy of the Altman Z-score models and models Springate. Then, based on the calculation and oengamatan writer, a model that can assess more fair and appropriate for the coal company listed on the Indonesia Stock Exchange period 2011 - 2015 is the model of the Altman Z-score.
A Comparative Study for Good Corporate Governance During Covid-19 Pandemic in Basic Material Industry: A study case in Public Listed Company in Indonesia Andersen, Matthew; Valentina, Lilia; Laturette, Kazia; Hartono, Wendra
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2237

Abstract

This aim of this study is to find out the differences the characteristic for Corporate Governance before and during the Covid-19 pandemic. Covid-19 pandemic has devastated global economic condition. Many industries has been affected and faced severe condition to survive. Top level management such as Board of Directors must deal with difficulties situation and uncertainties market condition. Lock down policy has changed habbitual for humans to stay and work from home. The needs for basic materials were increasing during the Covid-19 pandemic.  Because of scarcity occured in the market to keep some basic materials, it cause increasing the price of basic materials. Some business has increased the income, including basic materials. Therefore the financial report for basic materials industry have shown positive for income statement, and lead to shareholders to ask the dividend in the Annual general meeting for shareholders. This study is a part of quantitative research and use secondary data. The sample in study this is coming from Basic Materials Industry from public listed companies in the Indonesia Stock Exchange for 2018 – 2020, as 43 companies. This study will use statistic-test which is a difference test  or t-test. Independent variables used in this study are Commissioner Independent , Board of Directors, Board of Commissioners, and Audit Committee. This findings will be useful for academician to get some insight or references to help further research.
The Role Of Institutional Ownership In Preventing Financial Distress In Technology Companies Sherly Margaretha; Kazia Laturette
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8382

Abstract

This study aims to examine the effect of profitability ratios and market ratios on financial distress and identify the role of institutional ownership in this relationship in technology companies in Indonesia. This study applies a quantitative method with a sample of 39 technology companies officially recognized on the IDX during the period 2022–2024. The results show that Return on Assets (ROA) has a significant effect on financial distress, while Earnings Per Share (EPS) has a significant negative effect. In addition, institutional ownership was found to moderate the relationship between ROA and EPS on financial distress. These findings emphasize the importance of operational efficiency and institutional oversight in reducing financial risk amid the dynamics of the technology industry. This study presents findings that are relevant to decision makers and market participants in supporting risk management strategies and strengthening corporate financial structures.
The Role Of Institutional Ownership In Human And Structural Capital Efficiency In Increasing Firm Value Bryan Poaler; Kazia Laturette
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8395

Abstract

This study investigates the impact of Intellectual Capital on company valuation in the technology industry in Indonesia, highlighting the role of institutional ownership as a moderator. Data covering 35 technology entities listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024 are analyzed using multiple linear regression methods. The research findings show that Structural Capital Efficiency increases company valuation. However, Human Capital Efficiency cannot increase company valuation. Furthermore, institutional ownership is identified as positively moderating the correlation between Human Capital Efficiency and company valuation, indicating that the presence of institutional investors has the potential to increase market appreciation of the Human Capital aspect. This study underlines the significance of Intellectual Capital in the form of Human Capital Efficiency and Structural Capital Efficiency as well as institutional ownership in increasing the value of technology sector companies in Indonesia.
Peran Motivasi belajar dalam meningkatkan Kinerja belajar dengan menggunakan Artificial Intelligence (AI): Studi Kasus pada Mahasiswa Kazia Laturette; Adelia Kurnia Syahrani; Debby Asti Utomo
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 3 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Generation Z refers to individuals born approximately between 1997 and 2012, who are currently growing and developing alongside the rapid advancement of Artificial Intelligence (AI) technology. Although this technology offers various advantages, several issues have emerged regarding students' learning behavior. In this context, learning motivation may serve as a mediating factor linking students' academic performance with their use of AI, especially in cases such as underestimating problems, developing dependency, and experiencing a decline in critical thinking, despite the many educational benefits AI offers. This study aims to analyze the effect of Artificial Intelligence (AI) usage on students’ academic performance and to examine the role of learning motivation as a mediating variable in the relationship between AI usage and learning outcomes. Using a quantitative survey approach, data were collected through questionnaires distributed to 68 respondents and analyzed using the Structural Equation Modeling (SEM) method. The independent variable is the use of AI, measured through the Technology Acceptance Model (TAM); the mediating variable is learning motivation; and the dependent variable is academic performance, measured by students’ Grade Point Average (GPA).The findings indicate that AI usage does not directly influence students’ academic performance. However, learning motivation acts as a full mediator in the relationship between AI usage and academic achievement. The lack of significant direct influence from AI is attributed to the fact that its effectiveness largely depends on students’ motivation and readiness to access and utilize the technology optimally. Therefore, learning motivation serves as a full mediator, as the influence of AI on academic performance only emerges when learning motivation increases.
The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The Study Case in the Basic Material Industry in Indonesia Wendra Hartono; Kazia Laturette; Kartikasari Gunawan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2314

Abstract

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Director boards and Commissioner boards. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as quantitative research which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company in the Stock Exchange of Indonesia during 2018 – 2020, with a total number of 43 companies. There are 4 independent variables are being researched, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio. The finding shows that Audit Committee (AC) is the only a significant variable that influence the Dividend Payout Ratio in the Basic Material Industry in Indonesia before COVID-19 pandemic, but it does not have a significant influence during COVID-19 pandemic.
Co-Authors Adelia Kurnia Syahrani Adelia Kurnia Syahrani Anastasia Filiana Ismawati Andersen, Matthew Arief, Ivan Audina, Mellina Ayu Dwidyah Rini Bryan Poaler Caroline Oktavia Gunawan Caroline, Lisda Charly Hongdiyanto Cindy Hilman Cliff Kohardinata Cynthia Anabella Dilinanda Debby Asti Utomo Denny Bernardus Dili, Bryan Enrique Eko Budi Santoso Eko Budi Santoso Elvina Florensia Fanny Septina Florensi, Elvina Gunawan, Kartikasari Hilman, Cindy Jason Kosasi Kartikasari Gunawan Kurniawan, Tan Christian Albion Liliana Dewi Louisa Octavia Lucky Subandi Luky Patricia Widianingsih Lydia Octaviani Maria Asumpta Evi Marlina Octavica, Louisa Rionardo Prasetio Sherly Margaretha Subandi, Lucky Syahrani, Adelia Tan Christian Albion Kurniawan Tirtamas P.K, Surya Valentina, Lilia Wendra Hartono Wirawan ED Radianto Yopy Junianto Zelia Valezka Tanjung, Juanita