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Author

Mohamad Zulman Hakim

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Open access Aug 2026

TAX MINIMIZATION, PROFITABILITY, AND TRANSFER PRICING: A TRIPLE NEXUS IN CONSUMER NON-CYCLICAL COMPANIES

This study examines the influence of tax expense, bonus mechanism, tunneling incentive, debt covenant, and firm size on transfer pricing, with tax minimization as a moderating variable and profitability as a mediating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the...

Mohamad Zulman Hakim, Nursifah, S. Nurhaliza et al. · 0 citations
Open access Jul 2026

TRANSFER PRICING DECISIONS: THE ROLE OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANTS

Transfer pricing is a common practice among multinational companies in allocating profits across related entities, which may influence tax burdens and the quality of financial reporting. This study aims to analyze the effects of audit tenure, tax minimization, and debt covenant on transfer pricing practices in basic ma...

S. Ritonga, Mohamad Zulman Hakim, Wiwid Sukma Dewi et al. · 0 citations
Open access Aug 2026

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

This study examines the influence of Fraud Heptagon elements on fraudulent financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study is motivated by the increasing prevalence of financial statement fraud cases in Indonesia's financial sector and the...

M. Rafli, Mohamad Zulman Hakim, Abduh Hafizh Rabbani et al. · 0 citations
Open access Jul 2026

DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR

This study, which is based on the Fraud Heptagon Theory, looks at how the risk of financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 is affected by Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director,...

Mohamad Zulman Hakim, An Yi, Faiz Dzikrullah et al. · 0 citations

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