Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Ascendia: Journal of Economic and Business Advancement
Muhammad Farsya Firdaus
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Manipulasi Laporan Keuangan dalam Perspektif Etika dan Tanggung Jawab Sosial Perusahaan: Tinjuan Sistematis Literatur Muhammad Farsya Firdaus; Rani Anggeraeni; Neli Junira; Muhammad Fariz Azkia
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/m1ssc325

Abstract

This study aims to analyze the conceptual relationship between financial statement manipulation, business ethics, and corporate social responsibility through a Systematic Literature Review approach. This study is motivated by increasing demands for corporate transparency and accountability amid global economic dynamics that place financial reporting integrity as the basis for organizational legitimacy. The research is non-empirical, analyzing twelve scientific articles systematically selected from academic databases based on thematic relevance and study quality. The analysis was conducted using descriptive-qualitative synthesis through thematic categorization and cross-study comparison to identify patterns of relationships between variables. The results of the study indicate that financial statement manipulation is related to weak internalization of organizational ethics and market legitimacy pressures. Business ethics acts as a normative mechanism that strengthens reporting integrity, while corporate social responsibility functions as a reputational control that can suppress or cover up opportunistic management practices
Co-Authors Muhammad Fariz Azkia Neli Junira Rani Anggeraeni