Article Per Year (5 Year)
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This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Atma Jaya Accounting Reseach (AJAR) Tangible Journal Contemporary Journal on Business and Accounting DEVOTE: Jurnal Pengabdian Masyarakat Global International Journal of Application on Economics and Business Jurnal Pengabdian Sosial MARAS : Jurnal Penelitian Multidisplin Advances in Managerial Auditing Research JGEN : Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management Jurnal Ekualisasi Jurnal Ilmiah Multidisiplin UNITY: Journal of Community Service Atestasi : Jurnal Ilmiah Akuntansi
Asri, Marselinus
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : journal of economics and management

 1 
Financial Statement: Language View Points using Genre analysis Asri, Marselinus
Journal of Economics and Management Vol. 1 No. 2 (2023): Journal of Economics and Management, August 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i2.13

Abstract

This research article examines accounting statements from the perspective of genre analysis and language usage. By applying genre theory and linguistic analysis, we aim to explore the various language viewpoints employed in the construction of accounting statements and their implications for financial communication. Through a comprehensive review of relevant literature and a qualitative analysis of a sample of accounting statements from several Europe countries, US, Asia and Africa, we identify and categorize different genres within the accounting domain. We investigate how the choice of language structures, lexicon, and rhetorical devices within these genres influence the representation of financial information and shape the perceptions of stakeholders. In addition, we investigate the potential impact of linguistic differences in accounting statements on information transparency, correctness, and comprehensibility. The study's findings contribute to a better understanding of the relationship between language and accounting procedures, giving light on the function of genre analysis in improving financial reporting efficacy and encouraging communication efficiency in the accounting industry.
Accruals and Asset Valuation in Emerging Markets: Evidence from the Indonesia Stock Exchange (IDX) Jao, Robert; Asri, Marselinus; Mardiana, Ana
Journal of Economics and Management Vol. 4 No. 1 (2026): Journal of Economics and Management, March 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i1.427

Abstract

This study examines the impact of idiosyncratic risk, current operating accruals, non-current operating accruals, financial accruals, and accrual anomalies on asset pricing. A regression analysis is conducted with asset prices as the dependent variable and idiosyncratic risk, current operating accruals, non-current operating accruals, financial accruals, and accrual anomalies as independent variables. The analysis reports coefficients, standard errors, t-statistics, and significance levels for each predictor. The results show that idiosyncratic risk (β = 0.518, p < 0.001) and financial accruals (β = 0.584, p < 0.001) have a significant positive effect on asset prices. In contrast, accrual anomalies (β = -0.092, p = 0.002) have a significant negative effect. In contrast, current operating accruals and non-current operating accruals do not show significant effects. These findings indicate that idiosyncratic risk and financial accruals are key determinants of asset pricing. In contrast, accrual anomalies negatively influence asset prices, and neither current nor non-current operating accruals are significant predictors in the model. The results suggest that investors and policymakers should consider idiosyncratic risk and financial accruals when evaluating asset price performance. In contrast, the negative impact of accrual anomalies underscores the need to assess accrual-based measures in financial analysis carefully. This study emphasizes the roles of idiosyncratic risk and financial accruals in asset pricing in the Indonesian capital market. It provides insights for investors, businesses, policymakers, and academics to develop investment strategies, corporate practices, and policy decisions, particularly in emerging markets.
Co-Authors Alfonsus Jantong, Alfonsus Alfredo Alfredo, Alfredo Bernadeth Tongli Edo, Theobaldus J. Elfegi, Gregorius Richard Fonnardy, Brigita Christine Fransiskus Eduardus Daromes Fransiskus Randa Gunawan, Emylia Kusuma Hetty Karunia Tunjungsari Holly, Anthony Limang, Andrian Limbunan, Excel Liwa, Kezia Hertasneng Mardiana, Ana Meerbothe, Vanessa Victoria Nansi, Wencislaus Sirjon Oktavianus, Laurentius Christian P., Yohanes Setiawan R. Padang, Laurence Tombi Pasang, Agustina Rante Rafael, Derel Robert Jao Rustan, Alexandra Ellysa Suwandi Ng Tahendrika, Abner Tandiamal, Fritzline Geralda Tandiayu, Bartholomeus Tandirau, Felisitas Tansil, Dance Tunandar, Bryan Frenli Weleng, Veronika Natalie Wijaya, Sugandhi Yadikarsa, Kevin Indra Yori, Aurelius Kasimirus