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• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Hesti Erviani Zulaecha , Eko Sudarmanto , Liyusabyte Ali , Deniza Mukti , Khoirunnisa Siregar

  40-50

  2024-02-09

  Statistics: 717

• THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022

  Mohamad Zulman Hakim , Hamdani , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  392-405

  2024-04-09

  Statistics: 603

• CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR?

  Mohamad Zulman Hakim , Dewi Rachmania , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  832-844

  2024-06-22

  Statistics: 516

• CORPORATE SOCIAL RESPONSIBILITY PRACTICES IN MSMES: BUSINESS OWNERS’ PERSPECTIVES THROUGH A PHENOMENOLOGICAL APPROACH

  Muhammad , Lilik Purwanti , San Rudiyanto

  42 - 53

  2026-02-22

  Statistics: 105

• BREAKING THE CARBON ACCOUNTING LITERACY GAP THROUGH VOCATIONAL TEACHERS AS A SYSTEMIC LEVERAGE POINT IN THE GREEN ECONOMY TRANSITION

  Lin Oktris , Afzal Izzaz Zahari , Suharmadi , Hirdinis M. , Rafli Adhira Saputra , Metta Ciptaningtyas , Widya Simamora

  1307 - 1317

  2026-06-30

  Statistics: 54

• THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

  Azzahra Maharani , Feliana Wulansari , Syiva Salwa Yumna , Mohamad Zulman Hakim , Dewi Rachmania , Sigit Budi Santoso

  1326 - 1335

  2025-08-27

  Statistics: 372

• THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD

  Alin Riani , Anggi Tias Amanti , Siti Uliyah , Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra

  271 - 287

  2025-02-28

  Statistics: 445

• HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA

  Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Kimsen , Eldi Efriadi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas

  1177-1194

  2024-08-27

  Statistics: 541

• BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE

  Arum Wulandari , Holiawati , Nofryanti

  1829 -1840

  2025-10-19

  Statistics: 456

• HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES?

  Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  775-794

  2024-06-18

  Statistics: 812

• THE INFLUENCE OF THE FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES INDONESIA

  Alya Melsa Luna , Mohamad Zulman Hakim , Ananta Pasya Octaviani , Elvina Sephia Hardiyanti , Marisa Harahap

  800 - 816

  2026-05-09

  Statistics: 171

• 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

  176 - 191

  2026-02-28

  Statistics: 163

• DIGITAL BUSINESS COMPETENCIES AND HUMAN CAPABILITIES IN THE HOSPITALITY INDUSTRY: DRIVING EMPLOYEE ADAPTABILITY AND SERVICE EXCELLENCE

  Widya Granita , Zairil

  1060 - 1076

  2026-06-20

  Statistics: 111

• DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD

  Linda Ayu Wulandari , Hendro Paulus , Nita Erviana , Deden Tarmidi , Diah Iskandar

  358 - 377

  2026-02-28

  Statistics: 164

• BUSINESS PROCESS OF RESERVATION, INCOME, AND EXPENSES IN WEBSITE-BASED HOMESTAY: CASE STUDY IN UTAMA HOME

  Farel Salsabilla , Ludfi Djajanto , Sumiadji

  877 - 888

  2025-06-29

  Statistics: 265

• DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY AND THE MODERATING ROLE OF FINANCIAL DISTRESS

  Mohamad Zulman Hakim , Dafa Ardiansyah Putra , Sri Asih Wulandari , Khansa Putri Kamila , Rayhan Agata Firmansyah

  767 - 785

  2026-05-07

  Statistics: 149

• 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

  252 - 270

  2026-02-28

  Statistics: 168

• DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA

  Nurul Aini , Lilik Pirmaningsih , Novaldy Arief Pradika , Elizabeth Dellysiana , Ratna Madudari

  1658-1669

  2024-10-28

  Statistics: 277

• THE EFFECT OF DELAYS DUE TO FLIGHT OPERATION HANDLING AND ENGINEERING ON ON-TIME PERFORMANCE AT PT. WATER LAMPS AT SOEKARNO HATTA AIRPORT

  Amelia Trisavinaningdiah , Asriani Susiati , Ria Puspitasari , Suci Alumdalu , Robah Lagu Sitepu

  1209-1217

  2025-08-19

  Statistics: 200

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 776

• 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

  1234 - 1251

  2026-06-30

  Statistics: 138

• THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Tariq Tawfeeq Yousif Alabdullah , Mochammad Farid Fadillah , Aisyah Sholikhati , Siti Nurhaliza , Ika Wulandini

  803-820

  2023-12-19

  Statistics: 572

• FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION

  Mohamad Zulman Hakim , Epekele Wisdom , Dirvi Surya Abbas , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  258-276

  2024-02-28

  Statistics: 1026

• INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70

  Marnija , Holiawati , Endang Ruhiyat

  1816-1831

  2024-10-31

  Statistics: 428

• DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH

  Deden Tarmidi , Hendro Paulus , Apollo Daito , Nurul Hidayah , Muhyarsyah

  311 - 325

  2026-02-28

  Statistics: 159