Asset Lantung : Wara-Wara Akuntabilitas dan Ghost shopping dengan Pendekatan Netnografi

Accountability is based on the need for an individual or entity to be able to express their anger over any day-to-day currency actions, decisions, or ex-penses that relate to them. Recognition is essential in the context of oil as-sets and natural resources to ensure that proper management and utiliza-tion are carried out. The study aims to provide an understanding of an ac-countability practice for managing Lantung assets (natural resource assets). This research uses an interpretive paradigm and qualitative method with Combination of Literature Study and Netnography Approaches. The re-sults of the study provide an understanding of accountability practices in-dicating that companies take various steps to secure their position from var-ious threats while maintaining their "power" The ghost shopping strategy by companies has yielded results in the pricing of Lantung. The interpreta-tion of agency theory as an accountability performance drama seeks to pre-sent capitalist values to the audience to remain focused on the appearance of accountability presented through financial statements (accounting prod-ucts). Finally, the values of capital (again) give legitimacy to decision-makers to stand on these capitalist values

Does Financial Literacy Matter in Cashless Payment Usage?

This study aims to examine the effect of social influence and effort expectancy on the intention to use and actual usage of cashless payment systems with financial literacy as moderating variable. To conduct this study questionnaires were distributed to all active accounting students at Airlangga University and from there, 128 research samples were obtained. The collected data were analyzed using WarpPLS 8.0. The results show that effort expectancy and social influence have a positive effect on the intention to use cashless payment systems. The result also shows that the intention to use cashless payment systems has a positive effect on the actual usage of cashless payment systems. In addition, the research results indicate that financial literacy does not moderate the effect of effort expectancy and social influence on the intention to use cashless payment. The results of this study are expected to provide insight and a better understanding of financial literacy and cashless payment system

The mediating role of green investment in political connection and carbon information disclosure: Empirical evidence in emerging stock market

AbstractThis study aims to expand this research by analyzing the mediating role of green investment in the influence of political connections on carbon information disclosure. The novelty of this study is the mediation model, which refers to a combination of upper echelons theory and stakeholder theory. The sample of this study totaled 197 firm years. This study uses a sample of energy and basic materials companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of the direct effect testing indicate that political connections affect carbon information disclosure. The findings show that green investment has a significant influence on mediating political connections and carbon information disclosure. This study confirms the mediating effect of the green investment variables. These results are supported by the robustness test results, which confirm the main conclusions. This indicates that the green investment made by the company mediates the political connection between the board of directors and the carbon information in its annual report or sustainability reporting. This study contributes to the literature on the role of green investment in mediating political connections in corporate top management to increase carbon information disclosure

Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

AbstractThis study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate governance mechanism can improve the quality of corporate financial reporting. The result also illustrates how corporate governance affects the actions of corporate tax aggressiveness at various levels by using regression quantile analysis. It is believed that corporate companies with high levels of aggressiveness will make the mechanism of corporate governance in the company to be more effective