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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam INTELEKTIVA Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Mohamad Zulman Hakim
Unknown Affiliation
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION Mohamad Zulman Hakim; Epekele Wisdom; Dirvi Surya Abbas; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.163

Abstract

This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. 
Co-Authors , Imam Hidayat Abbas, Dirvi Surya Adela Rhiana Novitasari Aisyah Sholikhati Alfia Nur Azizah Alvina Anggraini Alviona Wulandari Anggun Munifatul Afifah Aprilliani Tri Wiyanti Azzahra Maharani Basuki Dara Dwi Kencana Desi Mardania Dewi Rachmania Dewi Rahmahwati Dhea Zatira Djenni Sasmita Elsa Audia Utami Eni Suharti Epekele Wisdom Feliana Wulansari Gadis Ayu Rizky Darmala Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imas Kismanah Indra Gunawan Siregar ISMAIL SYAM Kimsen Lady Andriani Mikrad mikrad Mochammad Farid Fadillah Muhamad Agung Japalsyah Muhammad Khoirul Insan Neneng Nurlaila Nurul Rahmania Pambudi, Januar Eky Pika Yolanda Putri Okta Andani Reni Anggraeni Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Seleman Hardi Yahawi Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Salamah Sustari Alamsyah Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zalikha Adisty Putri Mustika