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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 International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
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. 
FRAUD HEPTAGON FACTORS AND FINANCIAL STATEMENT FRAUD: EMPIRICAL EVIDENCE FROM CONSUMER CYCLICALS FIRMS Mohamad Zulman Hakim; Diva Septy Annisa; Rara Andini; Selvy Aprilianty
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/heeq3667

Abstract

This study examines the effect of the Fraud Heptagon elements on Financial Statement Fraud in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using the purposive sampling method, 29 companies were selected, resulting in 116 panel data observatiotions analyzed through panel data regression. The result show that Financial Target (ROA) negatively affects financial statement fraud, while External Pressure (LEVERAGE) and Change in Director (CID) have positive effects. In contrast, Financial Stability (ACHANGE), Personal Financial Need (OSHIP), Greed, Ideal Conditions of the Company (NOI), and Frequent Number of CEO Pictures (CEOPIC) show no significants effect. Ignorance and Effective Monitoring (BDOUT) negatively affect fraud, indicating that awareness and good supervision reduce manipulations risks. Meanwhile, Change in Auditor (CHAUD) positively influence fraud, suggesting that auditor changes may create opportunities for misconduct. Overall, the findings highlight that not all Fraud Heptagon elements significantsly affect financial statement fraud. However, governance quality, leadership stability, and external oversight remain crucial in preventing fraudulent financial reporting.
HEPTAGON FRAUD: DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIA’S CONSUMER NON-CYCLICALS SECTOR Mohamad Zulman Hakim; Apriansyah Saputra; Pugorlillah Rasuan Nanda Pasiraja; Mohamad Vigu Gonzales
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/w66mva52

Abstract

This study examines the effect of the Fraud Hexagon on fraudulent financial reporting in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2021–2024 using a quantitative approach with panel data regression analysis. The sample consists of 60 companies selected through a purposive sampling method, and fraudulent financial reporting is analyzed in relation to several Fraud Hexagon proxy variables, including financial target, financial stability, external pressure, personal financial need, nature of industry, auditor change, change in directors, effective monitoring, greed, ignorance, and the frequency of CEO photographs. The empirical results show that ignorance, nature of industry, and auditor change have a significant effect on fraudulent financial reporting, while financial target, financial stability, external pressure, personal financial need, change in directors, greed, effective monitoring, and the frequency of CEO photographs do not significantly affect fraudulent financial reporting. These findings indicate that fraud risk in the consumer non-cyclicals sector is driven more by organizational awareness, industry-specific characteristics, and changes in external auditors than by financial pressure or managerial incentives. This study implies that regulators, auditors, and corporate governance mechanisms should prioritize strengthening internal control awareness, improving industry-based risk assessment, and closely monitoring auditor switching to enhance the prevention and detection of fraudulent financial reporting.
THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING Nabilah Aulia Azmi; Mohamad Zulman Hakim; Putri Rahayu; Reni Nasiatul Hamidah
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/w57txb24

Abstract

This study examines the influence of audit tenure, tax minimization, and debt covenants on transfer pricing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative research approach was employed using secondary data from companies’ annual reports and financial statements. Through purposive sampling, 18 companies were selected, yielding 72 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, indicated that the Random Effects Model was the most appropriate estimation method. The findings show that transfer pricing is positively and significantly influenced by audit tenure, suggesting that longer auditor–client relationships enhance auditors’ ability to monitor and identify related-party transactions. Conversely, transfer pricing is negatively affected by tax minimization, proxied by the effective tax rate, and debt covenants, measured by the debt-to-equity ratio. Collectively, audit tenure, tax minimization, and debt covenants simultaneously influence transfer pricing, although the adjusted R-squared value of 12.16% indicates that transfer pricing practices are largely explained by factors outside the model. These findings offer insights for regulators and companies regarding the importance of auditor oversight in promoting transparency and compliance in related-party transactions.
WHAT DRIVES TRANSFER PRICING PRACTICES? EVIDENCE FROM THE HEALTHCARE SECTOR Karolina Kavnet Daeli; Mohamad Zulman Hakim; Audy Fiska Farah Diba; Naswa Zulfa Tuffahati; Septia Permatasari
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/546ztm77

Abstract

This study aims to analyze the influence of tenure audits, tax minimization, and debt covenants on transfer pricing practices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Transfer pricing is a pricing policy in transactions between parties that have a special relationship, which is often used by companies for tax efficiency purposes and financial performance management. This study uses a quantitative approach with a hypothesis testing method. The research population includes 38 healthcare sector companies on the IDX, while sample selection is carried out through purposive sampling with certain criteria until 13 eligible companies are obtained. The research data is in the form of secondary data sourced from the company's annual financial statements downloaded through the official IDX website (www.idx.co.id). The data analysis was carried out using linear regression of the panel data with the help of the EViews 12 software, as this model is able to accommodate data variations across time and between companies. The results of the study show that tenure audit and tax minimization do not have a significant effect on transfer pricing practices. This shows that the length of the auditor-client relationship and tax savings efforts do not necessarily affect transfer pricing decisions. In contrast, debt covenants have been shown to have a significant effect on transfer pricing practices, confirming that contractual pressures from debt agreements can motivate management to use transfer pricing. These findings are expected to make a theoretical and practical contribution to the development of accounting literature, regulators, investors, and corporate management.
FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR Siti Nursiah; Mohamad Zulman Hakim; Galuh Putri Maharani; Anindya Ramadhani; Renita Yulian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.714

Abstract

This study aims to analyze the influence of financial targets, financial stability, external pressure, personal financial needs, board turnover, ignorance, greed, effective supervision, industry characteristics, auditor turnover, and the frequency of CEO photo displays on financial reporting fraud in raw material companies listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024. Using purposive sampling, 39 companies were selected, resulting in 156 observations that were analyzed through panel data regression. The results show that financial targets, external pressure, and industry characteristics have a significant effect on financial reporting fraud. Meanwhile, financial stability, personal financial needs, board turnover, ignorance, greed, effective supervision, auditor turnover, and CEO photo frequency do not show a significant effect. These findings indicate that corporate performance pressure and industry characteristics play a major role in influencing the tendency for financial reporting fraud in Indonesia's basic materials sector.
THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR Mohamad Zulman Hakim; Siti Nurhayati; Novita Dwi Safitri; Dini Ramadhanty; Nur Mala
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.715

Abstract

Influence of audit tenure, profitability, company risk, and company complexity on audit fees with company quality as a mediator. The research subjects included banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The analysis method used was panel data regression with the help of Eviews software version 12. Based on the test results, several findings were obtained, namely: (1) Audit tenure does not affect audit fees; (2) Profitability has a significant effect on audit fees; (3) Company risk does not affect audit fees; (4) Company complexity also does not affect audit fees. Furthermore, the results of the moderation test show that: (5) Company size is unable to moderate the relationship between audit tenure and audit fees; (6) Company size is able to moderate the relationship between profitability and audit fees; (7) Company size is unable to moderate the relationship between company risk and audit fees; (8) Company size is unable to moderate the relationship between company complexity and audit fees. In addition, the results of the mediation test show that: (9) Audit Quality cannot mediate the relationship between Audit Tenure and Audit Fee; (10) Audit Quality can mediate the effect of Profitability on Audit Fee; (11) Audit Quality cannot mediate the effect of Company Risk on Audit Fee; and (12) Audit Quality cannot mediate the effect of Company Complexity on Audit Fee.
FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS Mohamad Zulman Hakim; Fakhra Aura Febriawanto; Anggun Ardianih; Mulyanti; Alya Fakhirah Mashuri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.716

Abstract

This study aims to examine the influence of audit committees, sales growth, liquidity, leverage, and institutional ownership on financial distress, with profitability as a moderating variable and company value as a mediating variable. The research object includes infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. From a total population of 70 companies during the five-year observation period, 12 companies were selected as samples using purposive sampling. The results show that liquidity has a significant effect on financial distress. Meanwhile, the audit committee, leverage, institutional ownership, and sales growth do not have a significant effect on financial distress. Furthermore, profitability moderates the relationship between leverage and financial distress, but does not moderate the effect of the audit committee, liquidity, institutional ownership, and sales growth on financial distress. Moreover, company value acts as a mediating variable in the relationship between sales growth, liquidity, and leverage on financial distress, but does not mediate the relationship between the audit committee and institutional ownership on financial distress.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Aisyah Sholikhati Alfia Nur Azizah Alvina Anggraini Alviona Wulandari Alya Fakhirah Mashuri Anggun Ardianih Anggun Munifatul Afifah Anindya Ramadhani Apriansyah Saputra Aprilliani Tri Wiyanti Audy Fiska Farah Diba Azzahra Maharani Basuki Dara Dwi Kencana Desi Mardania Dewi Rachmania Dewi Rahmahwati Dhea Zatira Dini Ramadhanty Diva Septy Annisa Djenni Sasmita Elsa Audia Utami Eni Suharti Epekele Wisdom Fakhra Aura Febriawanto Feliana Wulansari Gadis Ayu Rizky Darmala Galuh Putri Maharani Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Indra Gunawan Siregar ISMAIL SYAM Karolina Kavnet Daeli Kimsen Lady Andriani Mikrad mikrad Mochammad Farid Fadillah Mohamad Vigu Gonzales Muhamad Agung Japalsyah Muhammad Khoirul Insan Mulyanti Nabilah Aulia Azmi Naswa Zulfa Tuffahati Neneng Nurlaila Novita Dwi Safitri Nur Mala Nurul Rahmania Pambudi, Januar Eky Pika Yolanda Pugorlillah Rasuan Nanda Pasiraja Putri Okta Andani Putri Rahayu Rara Andini Reni Anggraeni Reni Nasiatul Hamidah Renita Yulian Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Seleman Hardi Yahawi Selvy Aprilianty Septia Permatasari Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Nurhayati Siti Nursiah Siti Salamah Sustari Alamsyah Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zalikha Adisty Putri Mustika