Refi Mariska Fitriani, Teguh Budi Raharjo, and Abdulloh Mubarok, “The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023 ”, J. Accounting, vol. 15, no. 2, pp. 107–116, Jun. 2025.