The Ability of Control Variables Morality and Environmental Pressure on Decision Making in Maintaining Business Sustainability

Fajar Aribowo, Nur Wening
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Abstract

Research Purposes: The purpose of this study is to test and analyze the direct and indirect relationships between the variables of decision-making quality and business sustainability. Research Methods: The research used quantitative methods, with SEM-PLS analysis test and data collection techniques using simple random sampling survey. Research Originality: This study develops previous research, by adding morality variables as new variables in the hope that it can make an important contribution to business organizations in Indonesia. Findings: The findings of this study conclude that the quality of decision-making has a significant effect on business sustainability and the variables of morality control and environmental pressure are found to be able to control the strong relationship between the variables of decision-making quality and business sustainability. Implications: These findings remind all interested parties in the preparation of financial statements that accounting morals and ethics are essential to ensure the integrity, reliability, and transparency of financial information produced by accounting professionals that is useful for stakeholders in decision making. Limitations: In this study, the sample used was only selected based on the simple random sampling method, so the detailed criteria of the respondents used (accounting managers) were not specifically targeted at one of the industries in the Yogyakarta area.
道德控制变量和环境压力对维持企业可持续性决策的影响
研究目的:本研究的目的是检验和分析决策质量变量与企业可持续性之间的直接和间接关系。研究方法:研究采用定量方法,使用 SEM-PLS 分析测试,数据收集技术采用简单随机抽样调查。研究原创性:本研究发展了之前的研究,加入了道德变量作为新变量,希望能为印尼的商业组织做出重要贡献。研究结果:本研究结果认为,决策质量对企业的可持续发展有显著影响,并且发现道德控制变量和环境压力变量能够控制决策质量变量与企业可持续发展之间的密切关系。影响:这些研究结果提醒了编制财务报表的所有相关方,会计道德和伦理对于确保会计专业人员编制的财务信息的完整性、可靠性和透明度至关重要,这些信息对利益相关方的决策非常有用。局限性:在本研究中,所使用的样本仅根据简单随机抽样法选出,因此所使用的受访者(会计经理)的详细标准并非专门针对日惹地区的某一行业。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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