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All Journal Jurnal Akuntansi Jurnal Ragam Pengabdian
Ahmad Abdul Aziz
Universitas Tidar
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Moral Injury as Mediating Variable between Client Pressure and Auditor Professional Judgment Masculine Muhammad Muqorobin; Affix Mareta; Beta Estri Adiana; Ahmad Abdul Aziz; Alex Johanes Simamora
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3794

Abstract

This study aims to examine the effect of client pressure on auditors’ professional judgment with moral injury as a mediating variable. The study uses a quantitative approach through a questionnaire survey distributed to 256 auditors working in Indonesian public accounting firms. The data are analyzed using Structural Equation Modeling (SEM) to test the relationships among variables. The results show that client pressure has a positive effect on auditors’ moral injury. Furthermore, moral injury has a negative effect on auditors’ professional judgment. The findings also indicate that moral injury mediates the relationship between client pressure and professional judgment, suggesting that the impact of client pressure on audit decisions operates not only directly but also through auditors’ internal psychological mechanisms. This research introduces the concept of moral injury into the auditing context as a psychological mechanism explaining how client pressure can undermine the quality of auditors' professional judgment.
Inclusive Financial Management Reconstruction for Adaptive Disabled Batik SMEs: Experimental Study Wildan Yudhanto; Ahmad Abdul Aziz; Ediet Leo Elavandy; Muhammad Reza Henry Saputro; Ariyani Ariyani
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/sp7chn83

Abstract

This study aims to reconstruct the paradigm of inclusive financial management to enhance the adaptive capacity of disabled batik SMEs in Magelang City. Despite the growing emphasis on financial inclusion, existing frameworks often fail to accommodate the unique constraints faced by entrepreneurs with disabilities in traditional industries. This research employs an experimental design by integrating accessibility, behavioral finance, and adaptive capability approaches through structured interventions, including financial literacy training and inclusive financial tools. The findings reveal that the reconstructed model significantly improves financial decision-making, resilience, and business adaptability. Furthermore, this study aligns with key Sustainable Development Goals (SDGs), including SDG 1 (No Poverty), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation, and Infrastructure), and SDG 17 (Partnerships for the Goals). The integration of social support and digital finance strengthens sustainability among marginalized SMEs. This study offers both theoretical contributions by advancing inclusive finance paradigms and practical implications for policymakers in fostering equitable and sustainable economic development in emerging economies.  
Co-Authors Affix Mareta Alex Johanes Simamora Ariyani Ariyani Beta Estri Adiana Ediet Leo Elavandy Masculine Muhammad Muqorobin Muhammad Reza Henry Saputro Wildan Yudhanto