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• 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: 161

• 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

  1452 - 1473

  2026-06-30

  Statistics: 91

• PROFESSIONAL SKEPTICISM, INTEGRITY, AND AUDIT QUALITY: TIME BUDGET PRESSURE AS A MODERATOR

  Fariz Zulham , Amrie Firmansyah

  1556 - 1576

  2026-06-30

  Statistics: 70

• FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE

  Diana Awaliyah , Mohamad Zulman Hakim

  868 - 877

  2026-05-10

  Statistics: 153

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 469

• THE INFLUENCE OF AUDITOR INDEPENDENCE, COMPETENCE AND ETHICS ON AUDIT QUALITY WITH AUDIT FEES AS A MODERATION VARIABLE

  Farhan Ramadhan , Agus Ismaya H. , Denny Susanto

  288 -302

  2025-02-28

  Statistics: 394

• THE INFLUENCE OF AUDIT QUALITY, GOOD CORPORATE GOVERNANCE AND LIQUIDITY ON OPINION AUDIT GOING CONCERN CONSUMPTION GOODS COMPANIES REGISTERED ON THE IDX YEAR 2019-2021

  Enda Noviyanti Simorangkir , Darwin Wijaya , Felixcyrus Ganily , Angelina , Putri Wahyuni

  110-117

  2024-02-17

  Statistics: 416

• 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: 145

• AUDIT QUALITY AND FINANCIAL HEALTH: A STUDY OF LEADING INDIAN BANKS

  Vishal Patel , Kumar Aditya

  1514 - 1523

  2025-08-31

  Statistics: 298

• DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX

  Jenny Zain , Bunga Hanggraini Meiviandra , Trica Angkat , Widodo Sinaga , Oky Syahputra

  835-844

  2023-12-14

  Statistics: 311

• 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

  1520 - 1538

  2026-06-30

  Statistics: 79

• INFLUENCE SIZE COMPANY, QUALITY AUDIT, GOOD CORPORATE GOVERNANCE AND LIQUIDITY TO OPINION AUDIT GOING CONCERN COMPANY GOODS CONSUMPTION REGISTERED IN BEI YEAR 2019-2021

  Enda Noviyanti Simorangkir , Darwin Wijaya , Felixcyrus Ganily , Angelina

  706-714

  2023-10-20

  Statistics: 425

• 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: 130

• DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR

  Benny Oktaviano , Dhani Rosjadi , Dian Sulistyorini Wulandari

  1054 - 1062

  2025-06-29

  Statistics: 226

• AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE

  Dian Pratiti , Holiawati , Suripto

  1583-1599

  2024-10-28

  Statistics: 957

• 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: 513

• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 282

• CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

  Chantika Nurfitriani , Imas Kismanah

  541 - 551

  2026-04-30

  Statistics: 135

• CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

  Sari Lestari , Ferdiansyah Ritonga

  1077 - 1095

  2026-06-20

  Statistics: 86

• NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

  Mohamad Zulman Hakim , Daniel Rahandri , Mochammad Farid Fadillah , Siti Nurhaliza , Aisyah Sholikhati , Ika Wulandini

  666-683

  2024-04-30

  Statistics: 327

• THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

  K.G.Dhammika B. Katupulle , B.A.N.Krishantha , C.G.Kothalawala , Indah Permata Dewi , Eko Sudarmanto

  2095 - 2105

  2025-12-25

  Statistics: 547

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

  Faiz Dzikrullah , Mohamad Zulman Hakim

  910 - 927

  2026-05-10

  Statistics: 145