Let m = size of matrix a matrix T, and let T be defined as follows:
T(n,k) = if m = 1 then 1 else if mod(n, k) = 0 then if and(n = k, n = m) then 0 else 1 else if and(n = 1, k = m) then 1 else 0
a(n) is then the number of permutation matrices with a positive contribution in the determinant of matrix T. The determinant of T is equal to the Möbius function A008683, see Mathematica program below for how to compute the determinant.
A174726 is the number of permutation matrices with a negative contribution in the determinant of matrix T.
Also the number of ordered factorizations of n into an even number of factors > 1. The non-ordered case is A339846. For example, the a(n) factorizations for n = 12, 24, 30, 32, 36 are: