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• THE EFFECT OF FRAUD HEPTAGON MODEL TO DETECT FRAUDULENT FINANCIAL STATEMENT IN INDONESIA FINANCIAL SECTOR COMPANIES

  Muhamad Rafli , Mohamad Zulman Hakim , Abduh Hafizh Rabbani , Dicky Darmawan , Devina Ika Sugiyanti

  1849 - 1871

  2026-08-29

  Statistics: 2

• THE MEDIATING ROLE OF FINANCIAL ATTITUDE IN LINKING FINANCIAL CAPABILITY AND DEBT DECISION AMONG INFORMAL WOMEN ENTREPRENEURS

  Andini Ekasari , Meutia , Lia Uzliawati , Windu Mulyasari

  1774 - 1791

  2025-10-15

  Statistics: 210

• 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: 466

• 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: 465

• FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE

  Djenni Sasmita

  1841 - 1854

  2025-10-19

  Statistics: 283

• THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW

  Nurul Azizah Tamang , Arifuddin , Syarifuddin

  25 - 41

  2026-02-22

  Statistics: 309

• 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: 880

• 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: 845

• 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: 219

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 233

• THE EFFECT OF PRESSURE AND ARROGANCE ON FIRM VALUE: THE MEDIATING ROLE OF FINANCIAL STATEMENT FRAUD

  Muhamad Diaz Ashari , Amrie Firmansyah

  2015 - 2029

  2026-08-31

  Statistics: 0

• 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: 1052

• THE INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE

  Rosiati Parapat , Endang Ruhiyat , Sugiyanto

  2128 - 2145

  2024-12-22

  Statistics: 673

• 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: 613

• AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR

  Mohamad Zulman Hakim , Bamidele Vincent Olawale , Dilla Aisyah Putri , Fauzi Zadida , Viany Puri Handayani , Dinar Indah Cahyani

  1680 - 1701

  2026-08-26

  Statistics: 71

• 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: 333

• 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: 604

• 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: 323

• 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: 819

• ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS

  Resvi Noprianti , Holiawati , Ani Kusumaningsih

  230 - 242

  2026-02-28

  Statistics: 555

• THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN

  Ervina Vania Wijaya , Lauw Tjun Tjun

  1758 - 1772

  2026-08-29

  Statistics: 4

• MANAGEMENT EFFICIENCY AND FINANCIAL OUTCOMES IN PRIVATE SECTOR BANKS: AN EMPIRICAL STUDY

  Anmol Kumari , Anup Kumar Roy

  1973 - 1983

  2025-12-14

  Statistics: 332

• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia , Yuliana Gunawan , Imelda Yunita

  17 - 24

  2026-02-21

  Statistics: 217

• COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES

  Eko Prasetyo , Nofryanti , Holiawati

  830 - 839

  2025-06-23

  Statistics: 722

• THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP?

  Rhyzka Dinti Pratiwi , Amrie Firmansyah

  1936 - 1953

  2026-08-30

  Statistics: 0