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All Journal Elkom: Jurnal Elektronika dan Komputer INDONESIAN JOURNAL OF APPLIED PHYSICS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Community Empowerment INCOME: Indonesian Journal of Community Service and Engagement Journal of Artificial Intelligence and Digital Business Jurnal INFOTEL Jurnal Sains, Nalar, dan Aplikasi Teknologi Informasi Jurnal Komtika (Komputasi dan Informatika)
Mareta, Affix
Universitas Tidar, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Public Health 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.
Determinants of Sustainable MSME Financing by Banks Deni Ramdani; Shintya Novita Rahmawati; Affix Mareta; Alex Johanes Simamora; Wildan Yudhanto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3560

Abstract

Sustainable financing for micro, small, and medium enterprises (MSMEs) has become an important strategy to support economic growth and sustainable development in Indonesia. However, limited studies examine how bank characteristics influence sustainable MSME financing. This study investigates the effects of financial integrity, bank reputation, and sustainability mechanisms on sustainable MSME financing by banks in Indonesia. This study employs a quantitative approach using panel data from 47 banking companies listed on the Indonesia Stock Exchange during 2021–2024, resulting in 187 observations. Data were analyzed using fixed-effect regression and robustness testing with two-stage least squares (2SLS). The findings show that financial integrity, bank reputation, and sustainability mechanisms positively and significantly affect sustainable MSME financing. Sustainability mechanisms become the most dominant determinant, indicating that ESG-oriented governance strengthens banks’ capacity to distribute sustainable financing. The robustness test confirms that the results remain consistent after controlling for potential endogeneity problems. Theoretically, it integrates signaling theory into sustainable MSME financing by positioning banks as signal providers through financial integrity, reputation, and sustainability governance. Methodologically, it uses bank-level objective data from financial reports, annual reports, sustainability reports, and reputation indicators, rather than relying on MSMEs’ survey-based perceptions. Contextually, it highlights sustainability governance as a determinant of sustainable MSME financing in an emerging market where MSMEs play a central role in economic development. Therefore, this study advances the literature by showing that sustainable MSME financing is shaped not only by MSMEs’ characteristics or financing demand, but also by credible signals and governance mechanisms provided by banks.
Co-Authors Ahmad Abdul Aziz Alex Johanes Simamora Ardiansyah, Titan Ardy Erdiyanto Astuti, Maya Dhea Beta Estri Adiana Beta Estri Adiana Beta Estri Adiana Budianto, Eri D Jayus Nor Salim Damar Wicaksono Damar Wicaksono Deni Ramdani, Deni Ghifari, Galang Ahmad Halim, Dimas Ardiansyah Ikhwan Alfath Nurul Fathony Khulia, Ismi Khalimatul Masculine Muhammad Muqorobin Nurjanah, Isti Nuzula Afianah Olivia Wardhani Prasetyaningsih, Nurzarifah Rafly Ramadhani Ramdani, Deni Shintya Novita Rahmawati Sunni, Aufa Suseno, Hakkan Azrul Thalia, Vanessa Bunga Wardhani, Olivia Widiyanto, Luky Wildan Yudhanto