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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi Kontemporer
Che Manisah Mohd Kasim
Universiti Selangor
Economics, Econometrics & Finance

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The Effect of Marketing Activities on Profitability with Others Comprehensive Income as Moderation: Evidence from Southeast Asia Ririn Andriana; Marhaendra Kusuma; Che Manisah Mohd Kasim; Carlos Afonso Barreto
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20, No 1 (2025): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i1.2025.pp143-160

Abstract

This research aims to know moderated of others comprehensive income in link of marketing activities on the profitability of financial sector firm in the Southeast Asia region. Research on profitability determination has been widely conducted, but testing the moderating role of Others Comprehensive Income (OCI) in link marketing activities on financial profitability in financial sector companies has not been widely conducted. This is important because financial sector companies have large financial assets. The source of funding comes from funding funds that are inseparable from marketing activities. Ownership of large financial assets has an impact of other comprehensive income (OCI), especially the type of unrealized earnings from adjustment assets include financial types that are ready to be realized (AFS). Observation data of 612 from the financial statements of a sample of 153 financial sector companies in 2020 - 2023 in five Southeast Asian countries, namely Indonesia, Thailand, Malaysia, Singapore, and the Philippines. Data analysis using Moderated Regression Analysis and showing the results that the existence of OCI in financial sector companies is proven to strengthen the positive impact activities of marketing to ROA or profitability. The originality of this study is to test OCI’s moderated in link marketing activities on profitability. Large OCI AFS ownership in financial sector companies is important information for investors regarding future profitability, because AFS will be realized in the future, and its realization will certainly affect net income.
THE VALUE RELEVANCE OF UNREALISED EARNINGS Marhaendra Kusuma; Anis Marjukah; Che Manisah Mohd Kasim
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5886

Abstract

Research Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods. The object of the study is financial sector companies in Indonesia, Malaysia, Singapore, the Philippines and Thailand, a sample of 156 companies, for the period 2019 – 2022 with observation data of n = 624. Hypothesis testing using multiple linear regression analysis. Research Results and Findings. Unrealized earnings, although income is ephemeral as a result of adjustment to fair value, have value relevance. However, the degree of value relevance depends on the hierarchy of fair value inputs and the possibility of being realized. Unrealized earnings from level 1 inputs and plans to be realized are more predictive and more reacted to by the market than other types. Testing the effect of unrealized earnings based on the hierarchy of fair value inputs and potential to be realized on cumulative abnormal returns as a reflection of market reaction, and on the Altman Z-Score as a reflection of the predictive power of future performance.
Co-Authors Anis Marjukah Carlos Afonso Barreto Kusuma, Marhaendra Marhaendra Kusuma Ririn Andriana