Marselinus Asri

Atma Jaya Makassar University

Lecturer

Jl..Tanjung Alang No.23

Makassar, South Sulawesi 90233

Indonesia

  • Atma Jaya Makassar University

SCHOLARLY PAPERS

26

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16,912

SSRN CITATIONS
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SSRN RANKINGS

Top 47,312

in Total Papers Citations

1

CROSSREF CITATIONS

18

Ideas:
“  idiosyncratic risk modeling  ”

  • Atma Jaya Makassar University

Scholarly Papers (26)

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1.

A Literature Review: Positive Accounting Theory (PAT)

Number of pages: 10 Posted: 18 Feb 2020
Richard Wiratama and Marselinus Asri
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 7,669 (1,745)

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Positive Accounting Theory, PAT, Normative Accounting Theory, Accounting Research, Accounting Economic Consequences

2.

The Effect of Accounting Conservatism on Earning Quality

Number of pages: 31 Posted: 26 Jun 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 1,392 (27,783)
Citation 4

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Accounting Conservatism, Good Corporate Governance, Earning Quality, Modified Jones Model

3.

Performance Measurement in Transfer Pricing Practice

Number of pages: 9 Posted: 31 Jul 2018
Har Tono, Suardi Tanasal and Marselinus Asri
Atma Jaya Makassar University, Students, Atma Jaya Makassar University, Students and Atma Jaya Makassar University
Downloads 1,275 (31,742)

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Transfer Pricing, Performance Measurement, Cost, Market Price, Negotiation, Conflict of Interest, Decentralization

4.

Review of Capital Market Research

Number of pages: 14 Posted: 26 Dec 2018 Last Revised: 11 Jan 2019
Monica, Vina Victor Lie and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 1,192 (34,846)

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Positive Accounting Theory, Stock Prices, Accounting Earnings

5.

Online Business (E-Commerce) in Indonesia Taxation

Number of pages: 12 Posted: 14 Feb 2020
Richard Wiratama, Marselinus Asri and Paulus Tangke
Atma Jaya Makassar University, Atma Jaya Makassar University and affiliation not provided to SSRN
Downloads 784 (62,646)

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E-Commerce, E-Commerce Transaction, Online Business, Digital Economic, Indonesia Taxes, Taxpayers

6.

Literature Review on Cloud Computing Technology Integration in Small and Medium Sized Enterprise’s Accounting System

Number of pages: 12 Posted: 27 Dec 2018
Yordi Inggarsono, Michael Goman, Anggito Pratama Paembonan and Marselinus Asri
Atma Jaya Makassar University, Students, Universitas Atma Jaya Makassar, Students, Atma Jaya Makassar University, Students and Atma Jaya Makassar University
Downloads 769 (64,673)

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cloud computing, SME, cloud accounting

7.

Accounting Conservatism and Earning Quality

Number of pages: 42 Posted: 17 Jul 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 430 (132,235)
Citation 3

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Accounting Conservatism, Good Corporate Governance, Earning Quality

8.

Prospect Theory Explains Decision Making In (Uncertainty)

Number of pages: 10 Posted: 27 Dec 2018
Yordi Inggarsono, Michael Goman, Anggito Pratama Paembonan and Marselinus Asri
Atma Jaya Makassar University, Students, Universitas Atma Jaya Makassar, Students, Atma Jaya Makassar University, Students and Atma Jaya Makassar University
Downloads 414 (138,186)

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prospect theory, gain, loss, uncertainty, risk-averse, risk-seeking

9.

Derivative and Risk Management

Number of pages: 3 Posted: 02 Aug 2022
Oktavina Lembang and Marselinus Asri
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 362 (160,691)

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10.

The Effect Ownership Structure on Earning Quality (Empirical Study of Manufacturing Companies Listed on Indonesia Stock Exchange)

Number of pages: 21 Posted: 28 Jun 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 319 (184,043)
Citation 1

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Ownership Structure, Earning Quality, Firm Value

11.

Dilutive Securities and Earnings Per Share

Number of pages: 7 Posted: 29 Jul 2018
Angel Pramitta Yulianda, Stevani Thio and Marselinus Asri
Independent, Independent and Atma Jaya Makassar University
Downloads 261 (226,404)

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Dilutive Securities, Earnings Per Share, Financial, Accounting

12.

Costing Assignment Approaches

Number of pages: 8 Posted: 27 Jul 2018 Last Revised: 04 Aug 2018
Edwin Triyuwono, Fadly Chandra and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 250 (236,251)
Citation 1

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Costing, Cost Assignment, Actual Costing, Normal Costing, Standard Costing

13.

Ethical Decision Making in Public Accounting Firm

Number of pages: 33 Posted: 28 Jun 2017
Yakobus Bangun and Marselinus Asri
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 217 (270,644)
Citation 1

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ethical, ethical ideologies, ethical climate, professional ethics, professional commitment

14.

The Influence of Inflation, Exchange Rate, Market Value Added and Market Capitalization Value on Stock Price

Number of pages: 42 Posted: 05 Jul 2017 Last Revised: 09 Jul 2017
Marselinus Asri and Otniel
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 186 (311,691)
Citation 2

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Inflation, Exchange Rate, Market Value Added, Market Capitalization Value, Stock Price

15.

Idiosyncratic Risk and Asset Pricing: Study at Companies Listed on Indonesia Stock Exchange

Number of pages: 31 Posted: 26 Jun 2017
Marselinus Asri, Muhammad Ali, Abdul Habbe and Yohanis Rura
Atma Jaya Makassar University, Hasanuddin University, Hasanuddin University and Hasanuddin University
Downloads 162 (351,933)
Citation 4

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Persistence Current Operating Accrual, Persistence Non-Current Operating Accrual, Persistence Financial Accrual, Accrual anomaly, Idiosyncratic Risk, Asset Pricing

16.

Idiosyncratic Volatility and Stock Prices

Number of pages: 35 Posted: 24 May 2017 Last Revised: 26 Jun 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 154 (367,050)

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Persistence Current Operating Accrual, Non-Current Operating Accrual Persistence, Idiosyncratic Volatility

17.

A Literature Review: Metamorphosis of Accounting Information Management in the Basis of the ERP System

Number of pages: 7 Posted: 20 Dec 2018
Felicia Wuisan, Stacia Senjaya and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 138 (400,843)

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Conventional Accounting Systems, ERP, Business Strategy

18.

The Effect Accounting Conservatism in Emerging Market – Using Lo Eko Model

Number of pages: 50 Posted: 11 Jul 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 130 (419,936)
Citation 1

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Accounting Conservatism, Corporate Governance, Earning Quality, Modified Jones Model

19.

How to Face Extreme Market With Stress Testing?

Number of pages: 7 Posted: 06 Feb 2020
Angelica Lobo, Viona Arnica and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 125 (432,691)

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stress testing, stress test types, stress test's data flow, sensitivity analysis, and scenario analysis

20.

Idiosyncratic Risk and Asset Pricing

Advances in Economics, Business and Management Research, Volume 40, 2nd International Conference on Accounting, Management, and Economics (ICAME 2017)
Number of pages: 21 Posted: 19 Dec 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 113 (466,910)

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Persistence Current Operating Accrual, Persistence Non-Current Operating, Idiosyncratic Volatility, Asset Pricing

21.

An Overview of Electronic Commerce

Number of pages: 11 Posted: 27 Dec 2018 Last Revised: 11 Jan 2019
Monica, Vina Victor Lie and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 109 (479,346)

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e-commerce, website, internet, IT

22.

Revenue Recognition Issues The Principal-Agent Obligation

Number of pages: 8 Posted: 10 Jul 2019
Angelica Lobo, Audrey Alfa Tandiawan and Marselinus Asri
Atma Jaya Makassar University, affiliation not provided to SSRN and Atma Jaya Makassar University
Downloads 107 (485,703)

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revenue recognition, principal, agent, revenue source

23.

Implementation of Accrual Based Government Accounting Standards in Papua Province Government

Number of pages: 9 Posted: 07 Jan 2019
Ina Marice, Olivia Andilolo and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 107 (485,703)

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Regional Financial Accounting, Accrual Base, BPKP Papua Province

24.

Accrual Anomaly and Idiosyncratic Risk in Emerging Capital Market

Number of pages: 34 Posted: 20 Mar 2021
Marselinus Asri
Atma Jaya Makassar University
Downloads 105 (492,449)

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Financial Risk, Accrual, Prospect Theory

25.

Idiosyncratic Risk in Emerging Market

Jurnal Riset, Edisi XVII, Vol 3, No. 7, Unibos Makassar Juli 2017
Number of pages: 20 Posted: 25 Oct 2017
Marselinus Asri
Atma Jaya Makassar University
Downloads 75 (607,240)

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Persistence Current Operating Accrual, Persistence Non-Current Operating , Idiosyncratic Volatility, Asset Pricing

26.

A Literature Review: Is the Efficient Market Mechanism Created?

Number of pages: 9 Posted: 20 Dec 2018
Felicia Wuisan, Stacia Senjaya and Marselinus Asri
Atma Jaya Makassar University, Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 67 (645,121)

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efficient market mechanism, weak form, semi-forms and strong form