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• THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?

  Zab Ass'ad Ibrahim , Hari Sulistyo Wibowo , Muhammad Fachry Fahreza , Mohamad Zulman Hakim , Triana Zuhrotun Aulia , Imas Kismanah

  1818 - 1828

  2025-10-19

  Statistics: 572

• 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: 959

• 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: 1012

• COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Dwi Oktaviani , Dhea Ayu Aprilia , Rifska Febriyani , Mohamad Zulman Hakim , Imam Hidayat , Budi Rohmansyah

  1276 - 1285

  2025-08-20

  Statistics: 690

• COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Metri Mariana , Mila Afifah , Mohamad Zulman Hakim , Januar Eky Pambudi , Indra Gunawan Siregar , Reni Anggraeni

  1698 - 1708

  2025-10-11

  Statistics: 630

• PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023

  Hanifah Muzhaffirah , Siti Salamah , Winda Rosa Permatasari , Mohamad Zulman Hakim , Dirvi Surya Abbas , Kimsen

  404 - 415

  2025-02-28

  Statistics: 1007

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 590

• LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE

  Nur Fitria Sani , Ranidhan Putri , Selica Vianes , Mohamad Zulman Hakim , Ahmad Jayanih , Ahmad Zaki Mubarok

  1650 - 1659

  2025-10-10

  Statistics: 663

• 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: 710

• 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: 529

• 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: 661

• THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD

  Dewi Rahmahwati , Sifa Widiyana , Shafira Cahyani Wulandari , Mohamad Zulman Hakim , Seleman Hardi Yahawi , Wati Yaramah

  145 - 157

  2025-02-23

  Statistics: 729

• 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: 853

• TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA

  Rizky Dwi Kemal , Siska Aura Kustiyani , Rahayu Nur Cahyani , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Dewi Rachmania

  90 - 104

  2025-02-22

  Statistics: 575

• 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: 1010

• 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: 607

• 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: 721

• 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: 849

• 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: 1243

• 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: 746

• 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: 403

• 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: 427

• LACK OF TRANSPARENCY IN THE FORMATION OF THE TNI BILL ON THE PRINCIPLES OF THE RULE OF LAW AND CIVIL SUPREMACY IN INDONESIA

  Annelies Larasati Gufron , Muhammad Rizqi Ramadhan , Sabrina Syarif , Muhammad Rizqi Ramadhan , Dwi Nurfauziah Ahmad

  652 - 662

  2025-04-30

  Statistics: 452

• 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: 347

• 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: 495