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

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.