RADHI ABDUL HALIM RACHMAT

@widyatama.ac.id

Fakultas Ekonomi dan Bisnis Prodi Akuntansi
Universitas Widyatama

RADHI ABDUL HALIM RACHMAT


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https://researchid.co/radhi.abdul

RESEARCH INTERESTS

Accounting, Tax and Finance
6

Scopus Publications

517

Scholar Citations

12

Scholar h-index

12

Scholar i10-index

Scopus Publications

  • Religiosity, ethical behavior, and tax evasion attitude; A confirmatory study of small-medium enterprises in Indonesia
    Radhi Abdul Halim Rachmat, Muhamad Arief Ramdhany, Yana Hendayana, Ait Novatiani
    Contaduria Y Administracion, 2025
  • Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements
    R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, Andry Arifian Rachman
    Cogent Business and Management, 2024
    State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit quality in efforts to prevent fraudulent financial statements. Respondents in this research were 475 people from 33 BUMN in Indonesia. Data were then collected through online surveys using Google Forms and direct visits to several BUMNs, and subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial statements, while mediating the effects of internal control on preventing fraudulent financial statements. This research provides a practical contribution, which can contribute to BUMN in Indonesia in improving the prevention of fraudulent financial statements. Furthermore, it contributes to increasing the confidence of investors and other stakeholders in investing in BUMN in Indonesia.
  • Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies
    Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana
    Cogent Business and Management, 2024
    This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses moderated regression analysis with quantitative data, analyzed by Eviews12 software. The selection of samples for this research was purposive sampling, utilizing the criteria acquired from 26 companies. The results indicate that profitability has an effect on tax avoidance. Leverage has an effect to tax avoidance. Capital intensity does not affect tax avoidance. Firm size strengthens the influence of profitability and leverage, but weakens capital intensity on tax avoidance.
  • Company financial performance and timeliness financial reporting: Evidence from Indonesia Mining Companies
    Review of International Geographical Education Online, 2021
  • Characteristics of management accounting systems, implementation of accounting information systems andmanagerial performance
    International Journal of Advanced Science and Technology, 2019
  • Capital structure, profitability and firm value: An empirical analysis
    International Journal of Innovation Creativity and Change, 2019

RECENT SCHOLAR PUBLICATIONS

  • THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT FRAUD WITH FIRM SIZE AS A MODERATING VARIABLE
    M Duarti, RA Halim
    Journal of Accounting Research, Utility Finance and Digital Assets 4 (4 … , 2026
    2026
  • Sosialisasi Bentuk Badan Hukum untuk UMKM Pengusaha Batik di Cianjur
    HN Bagja, RAH Rachmat, AL Hardika, D Nababan, R Lizwaril
    Abdimas Galuh 7 (2), 1904-1909 , 2025
    2025
  • Sustainability and Loyalty in Halal Tourism: An Indonesian Perspective
    A Sukma, R Chen, RAH Rachmat, D Saputera
    ETIKONOMI 24 (2) , 2025
    2025
  • PELATIHAN PERPAJAKAN UNTUK MENINGKATKAN KEPATUHAN PAJAK BADAN USAHA MILIK DESA DI KECAMATAN PARONGPONG KABUPATEN BANDUNG BARAT
    RAH Rachmar, D Nababan, AL Hardika, HN Bagja, R Lizwaril
    Jubaedah: Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of … , 2025
    2025
  • SOSIALISASI DAN BIMBINGAN TEKNIS PERATURAN PEMERINTAH NO. 11 TAHUN 2021 DI DESA CIKURUBUK
    D Nababan, RA Halim, AL Hardika, HN Bagja, R Lizwaril
    Jubaedah: Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of … , 2025
    2025
  • Religiosity, ethical behavior, and tax evasion attitude; A confirmatory study of small-medium enterprises in Indonesia
    RAH Rachmat, MA Ramdhany, Y Hendayana, A Novatiani
    Contaduría y administración 70 (4), 1-19 , 2025
    2025
  • Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements
    RA Novatiani, RWR Kusumah, W Yadiati, R Abdul Halim Rachmat, ...
    Cogent Business & Management 11 (1), 2409339 , 2024
    2024
    Citations: 30
  • Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies
    Y Hendayana, M Arief Ramdhany, AS Pranowo, R Abdul Halim Rachmat, ...
    Cogent Business & Management 11 (1), 2371062 , 2024
    2024
    Citations: 99
  • Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature
    R Rachmawati, RA Halim, A Arifian, K Cosa, J Abu
    Owner: Riset dan Jurnal Akuntansi 8 (4), 4878-4886 , 2024
    2024
  • The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance
    I Nugraha, RAH Rachmat
    JRAP (Jurnal Riset Akuntansi dan Perpajakan) 11 (2), 227-240 , 2024
    2024
    Citations: 1
  • Tinjauan Pajak Atas Aktivitas Transfer Pricing di Indonesia (Tax Review on Transfer Pricing Activities in Indonesia)
    YT Rachman, RAH Rachmat, HN Bagja
    Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) 12 (1), 15-22 , 2024
    2024
    Citations: 4
  • EFEKTIVITAS PELAYANAN RUMAH SINGGAH PEDULI CABANG BANDUNG
    AL Hardika, RAH Rachmat, D Nababan, HN Bagja, R Lizwaril
    Jurnal Abdimas Bina Bangsa 5 (1), 676-679 , 2024
    2024
    Citations: 2
  • Sales Growth, Operating Cash Flow and Stock Price: An Empirical Analysis
    RAH Rachmat, HN Bagja, YT Rachman
    Journal of Economics, Finance and Accounting Studies 6 (3), 40-45 , 2024
    2024
    Citations: 4
  • Intrinsic Motivation Mediates the Influence of Affective Commitment on OCB in Kertamulya Bumdes in West Bandung District
    HN Bagja, RAH Rachmat
    Best Journal of Administration and Management 3 (2), 122-130 , 2024
    2024
  • Ownership Institutional and Firm Value: The Mediating Role of Profitability in Indonesian Firms
    RAH Rachmat, Y Hendayana
    (JPPI) Jurnal Penelitian Pendidikan Indonesia 9 (4) , 2023
    2023
  • Unraveling transfer pricing in construction sectors: Tax optimization, compliance, and environmental risk
    RAH Rahmat, MA Ramdhany, Y Hendayana, A Novatiani
    Atestasi: Jurnal Ilmiah Akuntansi 6 (2), 895-904 , 2023
    2023
    Citations: 1
  • PERAN ORGANIZATIONAL CITIZENSHIP BEHAVIORS DAN PRAKTIK MSDM TERHADAP TURNOVER INTENTION PADA KARYAWAN UMKM KREATIF DI BANDUNG JAWA BARAT
    HN Bagja, YT Rahman
    JURNAL ILMIAH EDUNOMIKA 7 (2) , 2023
    2023
  • Taxation analysis of educational foundations in Indonesia
    RAH Rachmat, HN Bagja, YT Rachman
    Jurnal Ekonomi 12 (3), 1267-1272 , 2023
    2023
    Citations: 1
  • The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the …
    DIAA Malik, RAH Rachmat
    Gema Wiralodra 14 (2), 755-765 , 2023
    2023
    Citations: 3
  • The Effect of Self-Assessment Systems, Tax Knowledge, and Tax Sanctions on the Culture of Taxpayer Compliance of Personal Persons
    Y Hendayana, RAH Rachmat
    (JPPI) Jurnal Penelitian Pendidikan Indonesia 9 (3) , 2023
    2023
    Citations: 5

MOST CITED SCHOLAR PUBLICATIONS

  • Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies
    Y Hendayana, M Arief Ramdhany, AS Pranowo, R Abdul Halim Rachmat, ...
    Cogent Business & Management 11 (1), 2371062 , 2024
    2024
    Citations: 99
  • Pajak, mekanisme bonus dan transfer pricing
    RAH Rachmat
    Jurnal Pendidikan Akuntansi & Keuangan 7 (1), 21-30 , 2019
    2019
    Citations: 89
  • How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance
    Y Hendayana, H Mulyadi, F Reyta, RA Halim
    Budapest International Research and Critics Institute-Journal (BIRCI-Journal … , 2021
    2021
    Citations: 52
  • Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements
    RA Novatiani, RWR Kusumah, W Yadiati, R Abdul Halim Rachmat, ...
    Cogent Business & Management 11 (1), 2409339 , 2024
    2024
    Citations: 30
  • Analisis strategi pengelolaan usaha mikro dalam upaya menjaga keberlanjutan usaha (studi kasus pada usaha mikro genki yoghurt)
    YT Rachman, E Kartadjumena, B Asikin, R Ait Novatiani, D Christine, ...
    Jurnal Abdikaryasakti 2 (2), 75-90 , 2022
    2022
    Citations: 29
  • ISO 14001 implementation impact and financial performance on corporate social responsibility disclosure
    DTH Manurung, RAH Rachmat
    Jurnal Manajemen 23 (2), 207-222 , 2019
    2019
    Citations: 28
  • Capital Structure, Profitability and Firm Value: An Empirical Analysis
    RAH Rachmat, AL Hardika, I Gumilar, MHM Saudid
    International Journal of Innovation, Creativity and Change 6 (6), 182-192 , 2019
    2019
    Citations: 21
  • Product differentiation, celebrity endorsement and purchase intention: case study of makuta cake Bandung, West Java, Indonesia
    RAH Rachmat, R Hurriyati, MA Sultan
    Global Business and Management Research 11 (1), 275-283 , 2019
    2019
    Citations: 18
  • The effect of Macro-Economic indicators on share prices in the construction Sub-Sector and building companies listed in Indonesia stock exchange 2013-2018
    IGS Putra, RAT Wiyuda, RA Halim
    Turkish Journal of Computer and Mathematics Education 12 (9), 107-113 , 2021
    2021
    Citations: 17
  • Audit Internal dan Efektivitas Pengendalian Intern Penjualan
    H Rachmat, R Abdul, S Putra, I Gumilar, I Halilah
    Jurnal Riset Bisnis Dan Investasi 3 (3), 1-11 , 2017
    2017
    Citations: 15
  • The effect of capital structure and profitability on tax avoidance in manufacturing companies listed on the IDX 2013-2017
    RAH Rachmat, YT Rachman, IGS Putra
    Turkish Journal of Computer and Mathematics Education 12 (8), 1332-1341 , 2021
    2021
    Citations: 14
  • Design of EMR (Electronic Medical Record) Applications Using RFID Cards to Record Patient Medical Record Data at The Sukajadi Bandung Health Center. 66–72
    RA Rachmat, H Ifani
    2023
    Citations: 13
  • Calculation analysis of cost of production in determining product selling price
    YT Rachman, RAH Rachmat
    Solid State Technology 63 (3), 3896-3900 , 2020
    2020
    Citations: 6
  • The impact of earning per share (eps), return on assets (roa) and debt to equity ratio (der) on stock price (empirical study in automotive sub sector manufacturing companies …
    YT Rachman, RAH Rachmat, AS Oktaviani
    PalArch’s Journal of Archaeology of Egypt/Egyptology 17 (10), 3083-3093 , 2020
    2020
    Citations: 6
  • Taxes, Bonus Mechanisms and Transfer Pricing
    RAH Rachmat
    Journal of Accounting and Finance Education 7 (1), 21-30 , 2019
    2019
    Citations: 6
  • How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute …
    Y Hendayana, H Mulyadi, F Reyta, RA Halim
    1830
    Citations: 6
  • The Effect of Self-Assessment Systems, Tax Knowledge, and Tax Sanctions on the Culture of Taxpayer Compliance of Personal Persons
    Y Hendayana, RAH Rachmat
    (JPPI) Jurnal Penelitian Pendidikan Indonesia 9 (3) , 2023
    2023
    Citations: 5
  • Company financial performance and timeliness financial reporting: Evidence from Indonesia Mining Companies
    E Kartadjumena, YT Rachman, YH Prayitno, RAH Rachmat, D Christine, ...
    Rigeo 11 (6) , 2021
    2021
    Citations: 5
  • Perbandingan Tingkat Depresi Mahasiswa Tingkat I dan Tingkat IV Fakultas Kedokteran Universitas Islam Bandung Comparison of Depression Levels at Students Year I And Year IV …
    RA Rachmat, IB Akbar, E Hendryanny
    Pros Pendidik Dr 4 (2), 7 , 2018
    2018
    Citations: 5
  • Corporate Social Responsibility, Size And Tax Aggressiveness: An Empirical Analysis
    RAH Rachmat, M Kustiawan
    The 3rd Global Conference on Business, Management and Entrepreneurship (The … , 2018
    2018
    Citations: 5