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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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ELICITING FAMILY BUSINESS OWNERS ATTITUDE AND PROFESSIONALISM TOWARDS BUSINESS PERFORMANCES Dewi, Liliana; Santoso, Eko Budi; Laturette, Kazia; Wahjudono, Denny Bernardus Kurnia
Jurnal Aplikasi Manajemen Vol. 17 No. 2 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.02.15

Abstract

This study is eliciting a family business of family business owners'attitude and professionalism towards business performances. To analyze the results, we used a method of Multiple Regression statistical software applied to data from 48 Indonesian family businesses. The first important contribution of this work is that Family Business Owners Attitude increase Business Performances increase too. The second contribution is that Professionalism increase Business Performances increase also. Finally, the third contribution of this work is that Owner Responsibilities influence on the performance of family businesses.
Using Artificial Intelligence can increase academic fraud in Generation Z Laturette, Kazia; Syahrani, Adelia; Octavica, Louisa
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art9

Abstract

Academic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity, rationalization, competence, and arrogance, alongside religiosity on students' inclination to engage in academic fraud. This study examines the moderating influence of Artificial Intelligence (AI) on the relationship between these variables and academic misconduct. A quantitative research methodology was employed, administering questionnaires to 300 students from several colleges in East Java to gather survey data. The statistics demonstrate that four elements of the Fraud Pentagon: pressure, opportunity, rationalization, and competence, significantly influence academic misconduct, whereas arrogance and religiosity do not. AI, as a moderating variable, enhances the effect of skills on academic fraud while reducing the effect of opportunity. This study enriches academic literature by introducing AI as a moderating variable in the digital age and incorporating religion, a rarely explored factor.
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).
The Role Of Institutional Ownership In Human And Structural Capital Efficiency In Increasing Firm Value Poaler, Bryan; Laturette, Kazia
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.
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.
Co-Authors Adelia Kurnia Syahrani Anastasia Filiana Ismawati Andersen, Matthew Arief, Ivan Audina, Mellina Ayu Dwidyah Rini Caroline Oktavia Gunawan Caroline, Lisda Charly Hongdiyanto Cindy Hilman Cliff Kohardinata Cynthia Anabella Dilinanda Denny Bernardus Dili, Bryan Enrique Eko Budi Santoso Eko Budi Santoso Elvina Florensia Fanny Septina Florensi, Elvina Gunawan, Kartikasari Hilman, Cindy Jason Kosasi Kurniawan, Tan Christian Albion Liliana Dewi Louisa Octavia Lucky Subandi Luky Patricia Widianingsih Lydia Octaviani Maria Asumpta Evi Marlina Octavica, Louisa Poaler, Bryan Rionardo Prasetio 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