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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hakim, Mohamad Zulman
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD Alin Riani; Amanti, Anggi Tias; Uliyah, Siti; Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.430

Abstract

This study aims to examine Tax Avoidance, Capital Structure, and Liquidity on Company Value, by considering Company Size as a Moderation variable, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research population includes 69 companies, and through the purposive sampling technique, 24 companies were obtained as samples, Data analysis was carried out using E-views software 12. The result of F test show that F-value of 7.58699>2.51 of the f value of the r table and the Prob(F-statistic) value of 0.000000<0.05, it can be concluded that this model is feasible to use. The results of the study revealed that tax avoidance did not have a significant influence on the value of the company, the capital structure had a positive impact on the value of the company, while liquidity did not affect the value of the company. In addition, company size is not able to moderate the relationship between tax avoidance and company value, but it can moderate the relationship between capital structure and company value. However, company size cannot moderate the relationship between liquidity and company value.
THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE AND LEVERAGE ON THE VALUE OF THE FIRM IN THE PROPERTY AND REAL ESTATE SECTOR IN INDONESIA Kusnawan, Agus; Hakim, Mohamad Zulman; Sisca, Aranti; Suryanto, Febrian; Calista, Graciella Valencia; Mudittasari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.529 KB) | DOI: 10.61990/ijamesc.v1i1.6

Abstract

The purpose of this research is to examine the influence of leverage, firm size, and audit committee on firm value. This study uses quantitative data where the population in this study uses the Property and Real Estate sectors listed on the Indonesia Stock Exchange for the period 2020 to 2021. This research used a Purposive Sampling Technique to obtain companies according to the criteria as a research sample. The data analysis method used is Panel Data Regression Analysis using the Eviews Version 12 application program. The results of this study found that leverage has an effect on firm value, company size has an effect on firm value, audit committee has an effect on firm value.
PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA Amanda Safa Sabitha; Awalia Az Zahra; Vina Amaliya; Hakim, Mohamad Zulman; Hesty Erviani Zulaecha; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.543

Abstract

This study aims to analyze the effect of Profitability, Company Size, and Executive Character on Tax Avoidance with Leverage as an intervening variable. This study was conducted on industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2023. The study's sample, consisting of 67 industrial sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 48 data points and 27 industrial-related firms were chosen as representatives for the analysis. The study used the Descriptive Statistical Analysis method with samples obtained from the financial statements of companies listed on the IDX during that period. The results of this study prove that simultaneously show that Profitability, Company Size, Executive Character has an effect on Tax Avoidance. Profitability has an effect on Leverage. Company Size and Executive Character do not affect Leverage. Profitability, Company Size and Leverage do not affect Tax Avoidance. Executive Character affects Tax Avoidance. Leverage is unable to intervene in the relationship between Profitability, Company Size and Executive Character on Tax Avoidance.
COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Dwi Oktaviani; Dhea Ayu Aprilia; Rifska Febriyani; Hakim, Mohamad Zulman; Imam Hidayat; Budi Rohmansyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.544

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance moderated by company size. The sample of this study was 60 property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The results of the study stated that profitability had no effect on tax avoidance, leverage had no effect on tax avoidance while capital intensity had an effect on tax avoidance, and the company size variable was able to moderate the capital intensity, and the company size variable was unable to moderate profitability and leverage variables on tax avoidance in property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023.
PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA Eka Puji Sri Rahayu; Alia Sukma Setiawati; Selly Buana Ramadiani; Hakim, Mohamad Zulman; Hustna Dara Sarra; Sri Yanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.545

Abstract

This study evaluates the influence of tax burden, leverage, and company size on transfer pricing decisions with profitability as an intervening variable, using data from technology companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Data analysis was carried out using the panel data regression method and using the Random Effect Model (REM) model. The results showed that the tax burden and company size had a significant positive effect on transfer pricing decisions, while leverage did not show a significant effect. Profitability was shown to mediate the relationship of leverage and company size to transfer pricing, but did not mediate the effect of tax burden. These findings underscore that large and profitable companies tend to utilize transfer pricing as a strategy to reduce their tax burden.
THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 Hakim, Mohamad Zulman; Hamdani; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.201

Abstract

The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.
NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY Hakim, Mohamad Zulman; Daniel Rahandri; Mochammad Farid Fadillah; Siti Nurhaliza; Aisyah Sholikhati; Ika Wulandini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.204

Abstract

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.
HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.230

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.
CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR? Hakim, Mohamad Zulman; Dewi Rachmania; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.231

Abstract

The goal of the present study is to collect empirical evidence regarding the Factors in The Hexagon Theory of Fraud that. able detect fraudulent financial statements The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, Fraud with financial statements (KLK) is a dependent factor in this investigation.The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. Eviews version 13 testing software was used for data analysis of. analysis of multiple linear regression . Audit quality is able to moderate the impact of ROA, ACHANGE, LEV, RAS and Ceodual on the potential for falsified accounts payable. Although audit quality cannot lessen the impact of CEO education, political connections, SOE, government projects, on indications of fraud on financial statements.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Ahmad Jayanih Ahmad Zaki Mubarok Aisyah Sholikhati Alfiana Alfiana Algantya, Vylda Yuni Alia Sukma Setiawati Alin Riani Alvina Anggraini Amanda Safa Sabitha Amanti, Anggi Tias Anggun Munifatul Afifah Aura Putri Rahmawati Awalia Az Zahra BillY Dewantara Budi Rohmansyah Cahyani, Rahayu Nur Calista, Graciella Valencia Daniel Rahandri Deniza Mukti desi kristanti, desi Dewi Rachmania Dhea Ayu Aprilia Dian Anggraeni Dwi Oktaviani Eka Puji Sri Rahayu Eldi Efriadi Elsa Audia Utami Fitriningsih Amalo Fujiyanto, Widya Gadis Ayu Rizky Darmala Galang Reza Firdaus Budiutomo Hadi Ismanto Haeroji, Aep Hamdani Hari Sulistyo Wibowo Helen Retno Wulandari Hesti Erviani Zulaecha Hesti Febriatul Lubnaningtyas Hesty Erviani Zulaecha Husen, Gayatri Nahdiyah Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Indra Gunawan Siregar Judijanto, Loso Khoirunnisa Siregar Kimsen Koerniawati, Dwi Kusnawan, Agus Kustiyani, Siska Aura Limajatini, Limajatini LISTIANA SRI MULATSIH Liyusabyte Ali Meliayana, Meliayana Metri Mariana Mila Afifah Mochammad Farid Fadillah Mudittasari Muhammad Ade Kurnia Harahap Muhammad Fachry Fahreza Niati, Santi Novita, Lela Nur Fitria Sani Pambudi, Januar Eky Pika Yolanda Putri Rennadi, Qeysha Olivia Putri, Pratiwi Oktavia Rachellia, Rachellia Rachmania, Dewi Ranidhan Putri Regina Regina Reni Anggraeni Rifska Febriyani Rizky Dwi Kemal Samara, Aldi Sari, Petty Aprilia Selica Vianes Selly Buana Ramadiani Siddiqa, Heidi Silalahi, Pristanto Sisca, Aranti Siti Nurhaliza SRI YANTO Stepanus Sandy Sudarmanto, Eko Suryanto, Febrian Tarissa, Tarissa Thorik Satria Ilmi Triana Zuhrotun Aulia Uliyah, Siti Utami, Salma Nur Vina Amaliya Yani, Sari Putri Yanti, Desi Rahmi Yehezkiel, Rika Yeni Purwanti Yola Dyfa Meisari Zab Ass'ad Ibrahim Zakia, Siti Zulaecha, Hesty Erviani