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Author

Ayu Chairina Laksmi

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2 papers indexed here

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Review Open access Aug 2026

Toward an Integrated Model of Fraud Prevention in Higher Education Institutions: A Fraud Diamond Theory-Based Literature Review with Evidence from Indonesian Higher Education and Comparator Sectors

Fraud in higher education institutions remains a pressing concern, and this review examines the issue primarily through evidence from Indonesia, as illustrated by the alleged new-student admission bribery case at Universitas Lampung in 2022. Prior quantitative studies have reported inconsistent results regarding intern...

Fadhilah Raudhotus Soraya, Ayu Chairina Laksmi · 0 citations
Open access Sep 2026

THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON EARNINGS MANAGEMENT: THE MODERATING ROLE OF CORPORATE GOVERNANCE

This study examines the effect of Environmental, Social, and Governance (ESG) performance on earnings management, with gender diversity on the board of commissioners and managerial ownership serving as moderating variables. The study focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025 per...

Ayu Chairina Laksmi, Danang Satriadharma Priyanda · 0 citations

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