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• 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: 777

• 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: 605

• 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

• PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

  Silvi Fadillah , Lady Andriani , Lady Andriani , Mohamad Zulman Hakim , Dewi Rachmania , Samino Hendrianto

  1893 - 1903

  2025-10-19

  Statistics: 274

• PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Eka Puji Sri Rahayu , Alia Sukma Setiawati , Selly Buana Ramadiani , Mohamad Zulman Hakim , Hustna Dara Sarra , Sri Yanto

  1305 - 1314

  2025-08-20

  Statistics: 287

• 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: 573

• 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: 190

• THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE

  Fathurachman Kautsar , Harti Budi Yanti

  2299 - 2311

  2024-12-30

  Statistics: 436

• ANALYSIS OF THE EFFECT OF PERSONAL FINANCIAL NEED, CORPORATE GOVERNANCE, ECONOMIC INSTABILITY AND FINANCIAL TARGETS ON POTENTIAL FINANCIAL SHENANIGANS RISKS

  Trisandi Eka Putri , Inna Mustika Sani , Siti Nur Farahin Binti Baharum , Asep Kurniawan

  1340-1353

  2024-08-28

  Statistics: 392

• IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES

  Faiz Dzikrullah , Mohamad Zulman Hakim

  910 - 927

  2026-05-10

  Statistics: 155

• THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS AN INTERVENING VARIABLE

  Muhammad Sodri Alamsyah , Windu Mulyasari

  534 - 547

  2025-04-21

  Statistics: 510

• THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

  Putri Puspa Safitri , Hesty Erviani Zulaecha

  937 - 946

  2026-05-11

  Statistics: 77

• THE EFFECT OF FINANCIAL RATIOS AND COMPANY SIZE ON COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2021-2022 PERIOD)

  Rita Novita , Aminah

  572-587

  2024-04-24

  Statistics: 559

• THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS

  Reni Sartika Dewi , Suripto , Holiawati

  1792 - 1804

  2025-10-19

  Statistics: 407

• DETERMINANTS OF ENVIRONMENTAL DISCLOSURE

  Effriyanti , Belinda

  1014-1034

  2023-12-28

  Statistics: 243

• THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY

  Nita Oktaviani Ginting , Nofryanti , Iin Rosini

  314 - 326

  2025-02-28

  Statistics: 872

• 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: 168

• 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: 150

• 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

  292 - 310

  2026-02-28

  Statistics: 206

• 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: 140

• HOW DOES THE AUDIT COMMITTEE DETECT FRAUD?

  Eko Sudarmanto , Imam Hidayat , Mohamad Zulman Hakim , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  1876-1894

  2024-10-31

  Statistics: 407

• 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

• CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA

  Maria Natalia , Yunita Christy , Verani Carolina , Revaldo Farrel Witanto

  1559 - 1567

  2025-09-29

  Statistics: 408

• 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: 1027

• 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