Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Business and Innovation Research
Eko Sudarmanto
Faculty of Economics and Business, University of Muhammadiyah Tangerang, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.137

Abstract

Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.
The Effect of Liquidity, Leverage and Firm Size on Financial Distress Mohamad Zulman Hakim; Dewi Anggraeni; Budi Rohmansyah; Seleman Hardi Yahawi; Indra Gunawan Siregar; Eko Sudarmanto
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Intense economic competition can place companies in a state of prolonged and increasingly out of control financial crisis. so that it will result in the company being in a financial condition that experienced a decline before bankruptcy or what is commonly known as Financial Distress. Researchers discuss the effect of liquidity, leverage and company size on Financial Distress in this article. The technique used in this study was purposive sampling with a sample of 19 companies. This research data was obtained from the Property and Real Estate sectors through the Indonesia Stock Exchange for the 2019-2021 period. The findings in this study reveal that firm size has an effect on Financial Distress and liquidity and leverage have no effect on Financial Distress.
Co-Authors Budi Rohmansyah Deniza Mukti Dewi Anggraeni Hesti Erviani Zulaecha Indra Gunawan Siregar Khoirunnisa Siregar Liyusabyte Ali Mohamad Zulman Hakim Mohamad Zulman Hakim Seleman Hardi Yahawi