Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Mohamad Zulman Hakim
Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
TRANSFER PRICING DECISIONS: THE ROLE OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANTS Siti Aisyah Ritonga; Mohamad Zulman Hakim; Wiwid Sukma Dewi; Elsa Dwi Leonita; Hijrah Fitrah Arrahmah
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.49

Abstract

Transfer pricing is a common practice among multinational companies in allocating profits across related entities, which may influence tax burdens and the quality of financial reporting. This study aims to analyze the effects of audit tenure, tax minimization, and debt covenant on transfer pricing practices in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from financial statements and annual reports for the period 2020–2024. The sample consists of 11 companies selected through purposive sampling, and the data are analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that tax minimization, proxied by the Effective Tax Rate (ETR), has a positive effect on transfer pricing, suggesting that companies tend to engage in related-party transactions to reduce tax burdens. In addition, the debt covenant variable, measured by the Debt to Equity Ratio (DER), also shows a positive influence on transfer pricing practices, indicating that firms with higher leverage are more likely to use transfer pricing strategies to manage financial and contractual pressures. Meanwhile, audit tenure does not have a significant effect on transfer pricing practices. These findings provide empirical evidence that tax-related incentives and financial structure considerations play an important role in shaping transfer pricing behavior in the basic materials sector, and they offer valuable insights for regulators, academics, and practitioners in strengthening oversight and improving corporate governance related to transfer pricing practices.
DETERMINANTS OF FINANCIAL FRAUD REPORTING: EVIDENCE FROM THE HEALTH SECTOR IN INDONESIA Mohamad Zulman Hakim; Chika Amanda; Arian Firmansyah; Pingkan Pramudita Putri
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.44

Abstract

This study investigates the determinants of financial fraud reporting (FFR) by examining the influence of corporate governance and financial performance indicators. Using a balanced panel dataset of 15 firms in healthcare sector over 4 years (2021–2024), this research employs panel data regression analysis through three models: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Variables analyzed include Return on Assets (ROA), asset change (ACHANGE), leverage, ownership structure (OSHIP), corporate internal disclosure (CID), growth potential (GP), state-owned enterprise status (SOE), CEO duality, board independence (BDOUT), number of independent oversight institutions (NOI), chairman audit committee (CHAUD), and CEO political connections (CEOPIC). Model selection was determined using the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The REM was chosen as the most appropriate model. The results show that NOI, ACHANGE, and LEVERAGE significantly influence FFR, while other governance-related variables show insignificant effects. This suggests that internal oversight mechanisms and financial leverage play a more prominent role in detecting and preventing fraudulent activities than ownership or governance structures alone. The findings provide evidence for regulators and corporate boards to strengthen internal controls and risk assessment mechanisms to mitigate fraud risks.
DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR Mohamad Zulman Hakim; Anif Yanuar Y.I; Faiz Dzikrullah; Chaerul Anam
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.47

Abstract

This study, which is based on the Fraud Heptagon Theory, looks at how the risk of financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 is affected by Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, CEO Picture Frequency, Greed, and Ignorance. The study employs a quantitative methodology to analyze secondary data from annual reports and financial statements using panel data regression using the Common Effect Model (CEM). The results show that all factors have a significant simultaneous impact on financial statement fraud. Ineffective monitoring has a major detrimental influence on financial statement fraud, while ignorance has a beneficial impact. There are no noticeable repercussions from financial targets, outside pressure, director and auditor changes, CEO picture frequency, or greed. The study concludes that the primary reasons of dishonest business activities are still insufficient oversight and a lack of understanding of corporate governance.
TRANSFER PRICING: AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT IN CONSUMER CYCLICALS COMPANIES Restu Fadhilah; Mohamad Zulman Hakim; Desita Nur Afifah; Isma Aliyah; Carrisa Putri Jayusman
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 2 (2026): July
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.48

Abstract

This study aims to examine the effect of Audit Tenure, Tax Minimization, and Debt Covenant on Transfer Pricing. The population in this study consisted of 167 companies with a sample of 19 companies and 76 company data sets. The sampling technique used was purposive sampling. The data used in this study are quantitative data and secondary data in the form of annual financial reports of consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2021 - 2024. The results of this study indicate that audit tenure has no effect on transfer pricing, tax minimization has an effect on transfer pricing, and debt covenants have on transfer pricing.
Co-Authors Anif Yanuar Y.I Arian Firmansyah Carrisa Putri Jayusman Chaerul Anam Chika Amanda Desita Nur Afifah Elsa Dwi Leonita Faiz Dzikrullah Hijrah Fitrah Arrahmah Isma Aliyah Pingkan Pramudita Putri Restu Fadhilah Siti Aisyah Ritonga Wiwid Sukma Dewi