Marselinus Asri
Universitas Atma Jaya Makassar

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THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL Marselinus Asri
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.60

Abstract

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.
Financial Architecture dan Nilai Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Robert Jao; Marselinus Asri; Anthony Holly; Surya Dharmawan Tungka
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.101

Abstract

Penelitian ini bertujuan untuk mengivestigasi pengaruh financial architecture terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2019 yang dipilih secara purposive. Metode analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa financial architecture yang terdiri dari: (1) struktur kepemilikan yang menggunakan proksi kepemilikan manajerial menunjukkan pengaruh yang positif dan signifikan terhadap nilai perusahaan, (2) struktur modal yang menggunakan proksi debt to asset ratio menunjukkan pengaruh yang negatif namun tidak signifikan terhadap nilai perusahaan, (3) tata kelola perusahaan yang menggunakan proksi ukuran dewan direksi menunjukkan pengaruh negatif namun tidak signifikan terhadap nilai perusahaan.
MARKET STRATEGY AND MARKET SEGMENT Mariesta Reny Tonapa; Marselinus Asri; Bernadeth Tongli
AJAR Vol 3 No 02 (2020): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v3i02.133

Abstract

This study aims to study how the marketing strategies of advertising, products, prices and channels affect the financial performance of Novotel Makassar Hotel. The sample used in this study is clients who book rooms and meeting rooms at the Novotel Makassar Hotel. The selection of samples in this study using a survey method based on certain criteria. The results of the study using path analysis show marketing strategies namely advertising, products, prices and positive distribution channels on financial performance.
PENGELOLAAN KEUANGAN PEMUDA BUDDHIS BUDDHA SASANA XIAN MA BERDASARKAN SILA, ETIKA, DAN TATA KELOLA Yordi Inggarsono; Yakobus K Bangun; Marselinus Asri
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.160

Abstract

This study aims to explore the principles of eight precepts and ethical perspectives on the Pemuda Buddhis Buddha Sasana Xian Ma in financial management. The research method uses an interpretive paradigm with a phenomenological approach. The results showed that the eight precepts and eight noble paths of the Buddha's teachings have the meaning of an ethical perspective and if they are carried out simultaneously, they will get thirty-eight major blessings in the form of ethics that must be implemented every day so that they affect the organizational ethics of the Pemuda Buddhis Buddha Sasana Xian Ma, which is responsible and prioritize virtue. This research is expected to contribute in the form of theory development and concept reconstruction, as well as additional literature on the eight precepts, eight noble paths and thirty-eight major blessings. This research can also provide an understanding and material for evaluating policies in realizing good ethics at Vihara.
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Robert Jao; Marselinus Asri; Anthony Holly; Rivaldy
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.148

Abstract

This research was aimed to investigate the role of director’s board size, director’s board skill, and women’s presence on director’s board as mechanisms to improve firm’s reputation as mediating effect on financial performance. This research used secondary data obtained by using documenter method. The data source in this research was the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 64 companies and analyzed used path analysis. The result of this research indicate that director’s board size had a positive and significant on firm reputation and financial performance. Director’s board skill had a positive and significant on firm reputation and financial performance. Women’s presence on director board had a positive and nonsignificant on firm reputation and financial performance. Firm’s reputation had a positive and significant on financial performance. The sobel test result indicated that firm’s reputation mediated the effect of director’s board size and director’s board skill on financial performance and belong to partial mediation type. The sobel test result indicate that firm’s reputation didn’t mediate the effect of women’s presence on director’s board on financial performance.