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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Mohamad Zulman Hakim
Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR Siti Nursiah; Mohamad Zulman Hakim; Galuh Putri Maharani; Anindya Ramadhani; Renita Yulian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.714

Abstract

This study aims to analyze the influence of financial targets, financial stability, external pressure, personal financial needs, board turnover, ignorance, greed, effective supervision, industry characteristics, auditor turnover, and the frequency of CEO photo displays on financial reporting fraud in raw material companies listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024. Using purposive sampling, 39 companies were selected, resulting in 156 observations that were analyzed through panel data regression. The results show that financial targets, external pressure, and industry characteristics have a significant effect on financial reporting fraud. Meanwhile, financial stability, personal financial needs, board turnover, ignorance, greed, effective supervision, auditor turnover, and CEO photo frequency do not show a significant effect. These findings indicate that corporate performance pressure and industry characteristics play a major role in influencing the tendency for financial reporting fraud in Indonesia's basic materials sector.
THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR Mohamad Zulman Hakim; Siti Nurhayati; Novita Dwi Safitri; Dini Ramadhanty; Nur Mala
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.715

Abstract

Influence of audit tenure, profitability, company risk, and company complexity on audit fees with company quality as a mediator. The research subjects included banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analysis method used was panel data regression with the help of Eviews software version 12. Based on the test results, several findings were obtained, namely: (1) Audit tenure does not affect audit fees; (2) Profitability has a significant effect on audit fees; (3) Company risk does not affect audit fees; (4) Company complexity also does not affect audit fees. Furthermore, the results of the moderation test show that: (5) Company size is unable to moderate the relationship between audit tenure and audit fees; (6) Company size is able to moderate the relationship between profitability and audit fees; (7) Company size is unable to moderate the relationship between company risk and audit fees; (8) Company size is unable to moderate the relationship between company complexity and audit fees. In addition, the results of the mediation test show that: (9) Audit Quality cannot mediate the relationship between Audit Tenure and Audit Fee; (10) Audit Quality can mediate the effect of Profitability on Audit Fee; (11) Audit Quality cannot mediate the effect of Company Risk on Audit Fee; and (12) Audit Quality cannot mediate the effect of Company Complexity on Audit Fee.
FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS Mohamad Zulman Hakim; Fakhra Aura Febriawanto; Anggun Ardianih; Mulyanti; Alya Fakhirah Mashuri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.716

Abstract

This study aims to examine the influence of audit committees, sales growth, liquidity, leverage, and institutional ownership on financial distress, with profitability as a moderating variable and company value as a mediating variable. The research object includes infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. From a total population of 70 companies during the five-year observation period, 12 companies were selected as samples using purposive sampling. The results show that liquidity has a significant effect on financial distress. Meanwhile, the audit committee, leverage, institutional ownership, and sales growth do not have a significant effect on financial distress. Furthermore, profitability moderates the relationship between leverage and financial distress, but does not moderate the effect of the audit committee, liquidity, institutional ownership, and sales growth on financial distress. Moreover, company value acts as a mediating variable in the relationship between sales growth, liquidity, and leverage on financial distress, but does not mediate the relationship between the audit committee and institutional ownership on financial distress.
DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY AND THE MODERATING ROLE OF FINANCIAL DISTRESS Mohamad Zulman Hakim; Dafa Ardiansyah Putra; Sri Asih Wulandari; Khansa Putri Kamila; Rayhan Agata Firmansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.722

Abstract

This study investigates the impact of audit opinion, audit quality, ESG, and intellectual capital on firm value, with financial distress as a moderating factor. This study utilized a quantitative approach. The sample was selected using a purposive sampling method, consisting of 11 companies listed on the Indonesia Stock Exchange (IDX) and included in the ESG Leaders Index for the 2021–2024 period, yielding a total of 44 observations. The data were analyzed using panel data regression with the assistance of E-Views 12 software. The results show that ESG and carbon tax influence firm value, while audit opinion, audit quality, and intellectual capital do not. Financial distress moderates the effects of audit opinion, audit quality, ESG, and carbon tax on firm value. Financial distress does not alter the effects of intellectual capital on firm value. Profitability mediates the effect of ESG on firm value. Profitability does not mediate the effect of audit opinion, audit quality, and carbon tax on firm value.
EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS Mohamad Zulman Hakim; Aulia Imelda; Nahwa Nikhuatun; Putri Yuningsih; Zahra Prada Devi Hasbilah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.724

Abstract

This study aims to examine the effect of company size, profitability, audit committee, and company risk on earnings quality with audit delay as a moderating variable and tax aggressiveness as a mediating variable in healthcare companies listed on the IDX for the period 2021–2024. The research sample consisted of 11 companies with 44 firm-year observations selected using purposive sampling. Secondary data were processed using FEM and REM panel data regression using EViews 12 and Sobel and Process Macro Hayes Model 7 tests for moderated mediation. The results show that company size (p = 0.0004; β = 0.285) and audit committee (p = 0.0493; β = 2314.675) have a significant positive effect, while company risk (p = 0.0119; β = –0.446) has a significant negative effect on earnings quality, while profitability is not significant (p = 0.9429). Audit delay significantly moderates the relationship between company size (p = 0.0367), audit committee (p = 0.0420), and company risk (p = 0.0228) on earnings quality, but does not moderate profitability (p = 0.6892). Tax aggressiveness (CETR) was found to significantly mediate the relationship between company size (Sobel = 6.95) and company risk (Sobel = 7.65) on earnings quality, but did not mediate profitability and audit committee. The moderated mediation test showed a significant index on all combination paths (p < 0.05). This study provides the first empirical evidence in the Indonesian healthcare sector post-pandemic that audit delay and tax aggressiveness are critical mechanisms for the decline in earnings quality, so regulators (OJK) and investors need to tighten their supervision of timely audits and tax avoidance practices at hospital and pharmaceutical issuers.
FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE Diana Awaliyah; Mohamad Zulman Hakim
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.750

Abstract

The purpose of this study was to determine the effect of Free Cash Flow, Audit Opinion, and Audit Quality on Earnings Management, with Audit Committee Expertise as a Moderating Variable, in the food and beverage sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The data analysis method used was panel data regression analysis using the data processing program eViews 12. The research sample consisted of 31 companies. Sampling was conducted using a purposive sampling technique. The results showed that: 1) Free cash flow has a negative effect on earnings management; 2) Audit opinion has no effect on earnings management; 3) Audit quality has no effect on earnings management; 4) Audit committee expertise strengthens the effect of free cash flow on earnings management; 5) Audit committee expertise weakens the effect of audit opinion; 6) Audit committee expertise weakens the effect of audit quality on earnings management.
Co-Authors Alya Fakhirah Mashuri Anggun Ardianih Anindya Ramadhani Aulia Imelda Dafa Ardiansyah Putra Diana Awaliyah Dini Ramadhanty Fakhra Aura Febriawanto Galuh Putri Maharani Khansa Putri Kamila Mulyanti Nahwa Nikhuatun Novita Dwi Safitri Nur Mala Putri Yuningsih Rayhan Agata Firmansyah Renita Yulian Siti Nurhayati Siti Nursiah Sri Asih Wulandari Zahra Prada Devi Hasbilah