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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
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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. 
IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES Faiz Dzikrullah; 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.v4i2.773

Abstract

This study aims to analyze the effect of financial target, financial stability, external pressure, personal financial need, change in direction, ignorance, greed, effective monitoring, ideal condition of the company, change in auditor, and frequency of CEO picture on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This study uses a quantitative approach with secondary data from company annual reports. The research sample consisted of 91 manufacturing companies selected using purposive sampling, with a total of 273 observations over three years. The data analysis technique used is panel data regression analysis with EViews 12 software. The results show that financial target, external pressure, change in directors, ideal condition of the company, and change in auditor have a positive effect on financial statement fraud. Meanwhile, financial stability, personal financial need, ignorance, greed, effective monitoring, and frequency of CEO picture have no significant effect on financial statement fraud. The Adjusted R-squared value of 7.51% indicates that the ability of independent variables to explain the dependent variable is limited, so future research is suggested to add other variables such as audit quality, corporate governance, or macroeconomic factors.
THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE Mohamad Zulman Hakim; Hanifah Nur Azizah; Santiana; Esa Nur Oktafianis; Syahla Lealany
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.787

Abstract

This study investigates the effects of leverage, liquidity, and company age on transfer pricing practices, with audit quality as a moderating variable and financial performance as a mediating variable. The research objects are firms in the basic materials industry listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. A quantitative approach was adopted, utilizing panel data regression techniques, while sample selection was conducted through purposive sampling based on predefined criteria. The empirical findings reveal that leverage and liquidity exhibit a significant positive effect on transfer pricing, whereas company age demonstrates no statistically significant influence. Audit quality was found to significantly amplify the relationship between leverage and transfer pricing, yet it did not moderate the associations involving liquidity or company age. Furthermore, financial performance significantly mediated the liquidity-transfer pricing nexus but did not serve as a mediator for leverage or company age. These results confirm that both internal financial conditions and external oversight mechanisms, particularly audit quality, play crucial roles in controlling transfer pricing practices within Indonesia’s basic materials sector. The implications underscore the importance of strengthening audit functions and monitoring financial indicators to curb aggressive transfer pricing strategies, thereby informing regulatory and corporate governance policy enhancements.
HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE Mohamad Zulman Hakim; Dinda Amelia Az Zahra; Dwi Fitriyani; Putri Indriyani; Ratu Jaisy Aulia Arifudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.789

Abstract

This study examines the influence of profitability, liquidity, audit fees, previous year's audit opinion, and debt to equity ratio on going concern audit opinions, with audit quality as a mediating variable and company size as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative explanatory approach using panel data regression analysis with the Random Effect Model (REM). The sample consists of 88 industrial sector companies selected through purposive sampling, yielding 88 observations. The results indicate that only previous year's audit opinion has a significant positive effect on going concern audit opinions, suggesting the persistence of business continuity risks. Profitability, liquidity, audit fees, and debt to equity ratio do not have significant effects. The moderation analysis reveals that company size moderates the relationship between previous year's audit opinion and going concern audit opinions, weakening the effect in larger companies. However, company size does not moderate the effects of profitability, liquidity, audit fees, and debt to equity ratio. The mediation analysis shows that audit quality does not significantly mediate any of the relationships between independent variables and going concern audit opinions. These findings highlight that previous year's audit opinion is the most influential factor in determining going concern audit opinions, emphasizing the importance of historical audit information in auditors' decision-making processes. The study contributes to the understanding of going concern audit opinions by developing an integrative model that incorporates both financial and non-financial factors.
EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES Fachrul Yarangga Ardiansyah; Mohamad Zulman Hakim; Septian Aditya; Muhamad Rizal Sumarno; Irgy Minata
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.790

Abstract

This study examines the influence of profitability, leverage, liquidity, and independent commissioners on going concern audit opinions, with earnings quality as a mediating variable and company size as a moderating variable, in technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative approach with panel data regression analysis using the Fixed Effect Model on 11 technology companies with 44 observations. Secondary data were collected from annual reports and financial statements obtained from the official IDX website and company websites. The results indicate that profitability has a significant negative effect on going concern audit opinions, while leverage, independent commissioners, and liquidity do not significantly affect going concern audit opinions. Company size strengthens the effect of profitability but weakens the effects of leverage, independent commissioners, and liquidity on going concern audit opinions. Earnings quality mediates the relationships between independent commissioners and going concern audit opinions, and between liquidity and going concern audit opinions, but does not mediate the relationships between profitability and going concern opinions, nor between leverage and going concern opinions. These findings highlight that profitability and earnings quality play crucial roles in influencing auditor assessments of business continuity.
Co-Authors 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 Dinda Amelia Az Zahra Djenni Sasmita Dwi Fitriyani Elsa Audia Utami Eni Suharti Epekele Wisdom Esa Nur Oktafianis Fachrul Yarangga Ardiansyah Faiz Dzikrullah Feliana Wulansari Gadis Ayu Rizky Darmala Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hanifah Nur Azizah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Indra Gunawan Siregar Irgy Minata ISMAIL SYAM Januar Eky Pambudi Kimsen Lady Andriani Mikrad mikrad Mochammad Farid Fadillah Muhamad Agung Japalsyah Muhamad Rizal Sumarno Muhammad Khoirul Insan Neneng Nurlaila Nurul Rahmania Pika Yolanda Putri Indriyani Putri Okta Andani Ratu Jaisy Aulia Arifudin Reni Anggraeni Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Santiana Seleman Hardi Yahawi Septian Aditya Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Salamah Sustari Alamsyah Syahla Lealany Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zalikha Adisty Putri Mustika