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All Journal Jurnal Kendali Akuntansi Jurnal Akuntansi
Refi Mariska Fitriani
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Economics, Econometrics & Finance

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Pengaruh Tingkat Hutang Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi Refi Mariska Fitriani; Eka Alfiyah N; Dien Noviany Rahmatika
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3741

Abstract

Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.
The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023 Refi Mariska Fitriani; Teguh Budi Raharjo; Abdulloh Mubarok
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.107-116

Abstract

This research seeks to examine the effect of audit opinions, internal control systems, and external pressure on the occurrence of financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. This study applied a quantitative research approach, with a population consisting of 36 pharmaceutical companies. The sample was determined using purposive sampling, based on predetermined criteria, resulting in 15 companies eligible for analysis. The Beneish M-Score model was utilized to assess financial statement fraud. Meanwhile, the audit opinion variable was measured using a dummy variable, internal control was evaluated using the Internal Control Disclosure Index (ICDI), and external pressure was represented by the leverage ratio. The results indicate that internal control has a significant negative relationship with financial statement fraud, whereas external pressure shows a significant positive influence. In contrast, audit opinions do not have a statistically significant impact, suggesting that audit opinions alone may not be sufficient indicators for identifying fraud in pharmaceutical sector companies
Co-Authors Abdulloh Mubarok Dien Noviany Rahmatika Eka Alfiyah N Teguh Budi Raharjo