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”. Jurnal Akuntansi, vol. 15, no. 2, June 2025, pp. 107-16, doi:10.33369/jakuntansi.15.2.107-116.