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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship Journal of Economic, Bussines and Accounting (COSTING) Jurnal Madani Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Transekonomika : Akuntansi, Bisnis dan Keuangan Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics, Management, Entrepreneurship, and Business (JEMEB) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal Research of Social Science, Economics, and Management Paradoks : Jurnal Ilmu Ekonomi Journal of Economics and Management Scienties Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Taraadin : Jurnal Ekonomi dan Bisnis Islam
Luqman Hakim
Universitas Muhammadiyah Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Dina Risdiana; Siti Asmanah; Luqman Hakim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.646

Abstract

This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study were 92 respondents. Data analysis in this study used the SmartPLS (Partial Least Square) Version 4.0 data analysis method. Procedures have a significant effect on audit quality, audit fees have a significant effect on audit quality, and professionalism has a significant effect on audit quality. Meanwhile, remote audit has no significant effect on moderating the relationship between procedures and audit quality, remote audit is unable to moderate the relationship between audit fees and audit quality. In addition, remote audit is able to moderate the relationship between professionalism and audit quality.
Liquidity, Solvability, Profitability, Size of Company Impact on Stock Prices In Health Service Companies - Hospitals With Dividend Policy As An Intervening Variable Listed On Indonesia Stock Exchange 2018 - 2022 Period Faturohman Faturohman; Riyanti Riyanti; Luqman Hakim
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.735

Abstract

This study aims to evaluate the impact of liquidity ratio, solvency, profitability, and company size on stock prices, with dividend policy as an intervening variable. The study population includes all healthcare companies listed on the Indonesia Stock Exchange during the period 2018 to 2022, totaling 28 issuers. The research sample was selected using the purposive sampling method, resulting in 6 companies as a sample, with 5 years of research, so that there were 30 observations. The analysis technique used is path analysis, which is carried out with the help of SPSS software version 25. Hypothesis testing is carried out by multiple linear regression. The findings of the study indicate that CR and firm size have a direct effect on dividend policy. In addition, the DER and the size of the company have a direct influence on the stock price. The indirect influence (intervening) was analyzed using the Sobel test, which showed that liquidity (CR), profitability (ROE), and firm size had a significant effect on stock prices through dividend policy (DPR), but were unable to mediate the relationship between solvency (DER) and stock prices.
The Role of Anti-Fraud Policies in Moderating the Influence of the Fraud Hexagon on Financial Statement Fraud at Islamic Commercial Banks in Indonesia Septi Hasna Rizki; Slamet Wahyudi; Luqman Hakim
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1101

Abstract

Based on SFAC (Statement of Financial Accounting Concepts) No. 8, the purpose of financial reporting is to provide relevant financial information to external users to support their decision-making. This study aims to examine the influence of pressure, capability, collusion, opportunity, rationalization, and ego on financial statement fraud at Islamic Commercial Banks in Indonesia by considering the role of anti-fraud policies as a moderating variable. This study employs a quantitative approach using panel data from eight Islamic Commercial Banks over the period 2018–2024, analyzed using fixed-effects regression. The results indicate that anti-fraud policies are unable to moderate the influence of pressure and capability on financial statement fraud. However, anti-fraud policies effectively moderate the influence of collusion, opportunity, rationalization, and ego, thereby reducing or weakening financial statement fraud. These findings reinforce the validity of fraud theory in the context of Islamic Commercial Banks and emphasize the importance of implementing effective anti-fraud policies to mitigate behavioral and systemic fraud risks. The practical implications of this study highlight the need to strengthen internal oversight and organizational ethical culture as part of a sustainable fraud prevention strategy in the Islamic commercial banking sector.
Tax Avoidance As Variables Moderation, Influence Profitability, Leverage, Size Of Business, And Growth Sales To Financial Distress Khorida AR; Andry Priharta; Luqman Hakim; Indra Gunawan Siregar; Fany Yoga Pratama
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10507

Abstract

The purpose of this empirical study, which involved 199 manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022, is to determine how profitability, leverage, company size, and sales growth influence financial distress. Tax avoidance is used as a moderating variable. A total of 154 companies were purposively sampled. Panel data regression and moderation regression analyses were used in the research process. This study used Eviews 13. The results show that financial distress is influenced by profitability, leverage, and sales growth. On the other hand, financial distress is not influenced by company size or tax avoidance. In addition, tax avoidance does not reduce the impact of profitability, leverage, company size, and sales growth on financial distress.
Co-Authors Adhelia Natasya Fikri Adinda Putri Bilqisth Aditya Anggana Andry Priharta Azimah Hanifah Bambang Sutrisno Della Fitria Diana Diana Diana Dina Risdiana Dini Hadiati Putri Kinasih Ega Riano Pramanik Eksanti Enda Nurhenti Fany Yoga Pratama Faridatul Jannah Faturohman Faturohman Fitria Rosmi Giman Khorida AR KN, Jamiati M Irfan Tarmizi Mitsalina Tantri Mitsalina Tantri Muhamad Ikra Muhammad Fahmi Muhammad Fahmi Muhammad Nur A. Birton Nuraeni Nuraeni Raymond Pardomuan Reina Savitri Riyanti Riyanti Sabilla Luthfiannisa Agustin Salwa Rahmadani Septi Hasna Rizki Siregar, Indra Gunawan Siti Asmanah Siti Hamidah Slamet Wahyudi Syifa Astasia Utari Yuliaris