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All Journal Competitive Jurnal Akuntansi dan Keuangan 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 Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA Hakim, Mohamad Zulman; Hesty Erviani Zulaecha; Kimsen; Eldi Efriadi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.269

Abstract

Examining how Freud's hexagon framework relates to financial statement fraud is the focus of this study. In total, ten factors were considered. Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEO Picture, Political Connection, Audit Opinion, CEO Education and Effective Monitoring. Financial statement fraud is measured using the Beneish M-Score Model. The research sample consists of industries in the property and real estate sector based on data from the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of companies included in the sample was 35. This study uses panel data regression analysis for data analysis purposes. The results of this study indicate that Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEOPicture Audit Opinion and Effective Monitoring have no effect on the potential for fraudulent financial statements. While Change In Auditor and Political Connection have an effect on fraudulent financial statements in the Property and Real Estate sector.
CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA Hakim, Mohamad Zulman; Imam Hidayat; Januar Eky Pambudi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas; Eldi Efriadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.270

Abstract

This study seeks to provide empirical evidence of the impact of the Fraud Hexagon on fraudulent reports, with the Audit Committee serving as a moderating variable. The research focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2020-2022 period. The object of this study is to examine the relationship between the elements of the fraud hexagon and financial statement fraud while considering the influence of the audit committee. This study employs regression analysis with MRA (modified regression analysis) for the purpose of data analysis. The findings of this study indicate that financial target, financial stability, external pressure, CEO education, nature of industry, CEO picture, audit opinion, and effective monitoring do not exert any influence on the likelihood of dishonest financial reporting. Simultaneously, alterations in leadership and political affiliations have an influence on deceitful financial statements within the property and real estate industries. Meanwhile, the audit committee can oversee the inadequate supervision of fraudulent financial reporting.
HOW DOES THE AUDIT COMMITTEE DETECT FRAUD? Eko Sudarmanto; Imam Hidayat; Hakim, Mohamad Zulman; Adela Rhiana Novitasari; Anggun Munifatul Afifah; Pika Yolanda
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.325

Abstract

Financial statement fraud is a mismatch between the application of accounting principles and the preparation of financial reports with the aim of deceiving users of financial statements. This research aims to analyze the influence of the Fraud Hexagon on financial statement fraud. There are 10 variables used, namely Financial Target, Financial Stability, External Pressure, ineffective monitoring, nature of industry, collusion, change in director, change in auditor, frequent number of CEO's picture, and political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with the number of samples used being 29 companies. Data analysis in this study used panel data regression analysis and MRA. The results of this research show that financial stability, collusion, frequent number of ceo' pictures have a negative influence on financial statement fraud. Nature of industry and change in director have a positive influence on financial statement fraud. Meanwhile, financial targets, external pressure, ineffective monitoring, change in auditors, and political connections have no influence on the potential for fraudulent financial statements. In terms of moderating the audit committee, this variable shows that financial stability, collusion, change in directors and frequent number of CEO's pictures are capable of moderate. Meanwhile, financial targets, external pressure, ineffective monitoring, nature of industry, change in auditors and political connections are not able to moderate financial report fraud.
LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE Nur Fitria Sani; Ranidhan Putri; Selica Vianes; Hakim, Mohamad Zulman; Ahmad Jayanih; Ahmad Zaki Mubarok
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.602

Abstract

This study aims to examine the effect of leverage, institutional ownership, and company size on tax avoidance with profitability as an intervening variable in energy sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The population of this study includes all manufacturing companies in the energy sector, with a sample of 70 companies selected using purposive sampling techniques. This research method uses a quantitative approach with panel data regression analysis based on Eviews 12 Student Version software. The F test shows that leverage, institutional ownership, company size, and profitability simultaneously have a significant effect on tax avoidance, with an F-count value of 1.862133 and a probability value of 0.044307 (p <0.05). T-test shows that leverage (t-count = 0.132247; p = 0.2688), institutional ownership (t-count = -0.639379; p = 0.5254), and firm size (t-count = 1.362275; p = 0.1790) do not have a significant effect on tax avoidance. In contrast, profitability (t-count = -3.083855; p = 0.0033) has a significant negative effect on tax avoidance. Testing with the Sobel test shows that profitability cannot mediate the effect of leverage and institutional ownership on tax avoidance. However, profitability can mediate the negative effect of firm size on tax avoidance. This finding supports the Agency Theory, which states that profitability can influence management decision making in managing tax burdens.
COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA Metri Mariana; Mila Afifah; Hakim, Mohamad Zulman; Januar Eky Pambudi; Indra Gunawan Siregar; Reni Anggraeni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.603

Abstract

This study aims to determine if fixed asset intensity has an effect on leverage, profitability, and tax management in technology companies listed on the Indonesia Stock Exchange in 2021–2023, using the operational size of a corporate entity as a moderating component in the analysis. The study's quantitative approach is predicated on an examination of the yearly financial reports of technology firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange (IDX). There were 44 companies in the population, and through the use of purposive sampling techniques, 13 companies were selected from a total of 44 companies for a detailed investigation for three consecutive years, from 2021 to 2023. Utilizing the statistical program EViews 12, the company's data was analyzed. According to the study's findings, there was no statistically significant correlation found between the leverage ratio and the profitability of the business in tax management, the intensity of fixed assets had a very significant impact. The size of the company cannot control the leverage and profitability in tax management; however, the company's size might regulate how much emphasis is placed on assets in tax management.
THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP? Zab Ass'ad Ibrahim; Hari Sulistyo Wibowo; Muhammad Fachry Fahreza; Hakim, Mohamad Zulman; Triana Zuhrotun Aulia; Imas Kismanah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.604

Abstract

Investigating Institutional Ownership Moderates: The Effect of Leverage, Profitability, and Ownership of Company Size on Tax Planning in Consumer Cyclicals Sector Companies listed on the Indonesia Stock Exchange between 2018 and 2023 is the main objective of this study. The study's population consists of consumer cyclical companies that were listed on the Indonesia Stock Exchange between 2018 and 2023. Over the course of three years, 11 companies out of 153 were chosen for this study using the purposive sample technique. Panel Data Regression Analysis is used in this work. Eviews12 software is used in this investigation. According to the study's findings, (1) leverage has no discernible impact on tax planning. (2) Tax planning is not much impacted by profitability. (3) Tax planning is significantly impacted by the size of the company. (4) The impact of leverage, profitability, and company size on tax planning cannot be moderated by institutional ownership.
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 Budi Rohmansyah Cahyani, Rahayu Nur Calista, Graciella Valencia Daniel Rahandri 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 Hamdani Hari Sulistyo Wibowo Helen Retno Wulandari Hesti Febriatul Lubnaningtyas Hesty Erviani Zulaecha Husen, Gayatri Nahdiyah Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Indra Gunawan Siregar Judijanto, Loso Kimsen Koerniawati, Dwi Kusnawan, Agus Kustiyani, Siska Aura Limajatini, Limajatini Meliayana, Meliayana Metri Mariana Mila Afifah Mochammad Farid Fadillah Mudittasari Muhammad Fachry Fahreza Niati, Santi Nur Fitria Sani Pambudi, Januar Eky Pika Yolanda Putri Rennadi, Qeysha Olivia 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 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 Yola Dyfa Meisari Zab Ass'ad Ibrahim Zakia, Siti Zulaecha, Hesty Erviani