Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Dinamika Akuntansi
Noor Salim
Sekolah Tinggi Ilmu Ekonomi Totalwin
Economics, Econometrics & Finance Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH SKALA USAHA UMUR PERUSAHAAN DAN KOMPLEKSITAS TUGAS PENGELOLA UMKM TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI Noor Salim; Kiswoyo Kiswoyo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.336

Abstract

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.
PERAN KINERJA KEUANGAN SEBAGAI PEMODERASI PENGUNGKAPAN SUSTAINABILITY REPORTING DAN INTANGIBLE ASSETS TERHADAP NILAI PERUSAHAAN Sari Rahmadhani; Noor Salim
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.954

Abstract

This research aims to examine the impact on financial performance of sustainability reporting factors and intangible assets that can influence company value in the post-Covid 19 pandemic. The sample in this research is 49 companies that are listed on the Indonesia Stock Exchange and submitted good sustainability reports from 2019 to by 2021. By applying Moderated Regression Analysis (MRA), the results show that financial performance strengthens the influence of sustainability reports on company value. Likewise, financial performance strengthens the influence of intangible assets on company value. High financial performance plays an important role in strengthening sustainability reporting and intangible assets so that they increase or decrease in line with firm value. The results of this research contribute to companies to transparently disclose conditions in sustainability reports and intangible assets can interact with the company's financial performance to increase company value, especially external factors beyond control that are less supportive.
Dividend Policy in Indonesian Infrastructure Firms: Evidence on the Moderating Role of Profitability Delita Br Gultom; Noor Salim
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8378

Abstract

This study was conducted to investigate the effects solvency, liquidity, company growth, and company size on dividend policy, with profitability functioning as a moderating variable among infrastructure sector firms that were registered on the Indonesia Stock Exchange during the 2021-2023 period. A quantitative approach was adopted in this study, and the data were gathered from the annual financial statements of the sampled companies as secondary sources. The research sample was determined to consist of 18 companies, yielding 53 final observations that were selected by means of purposive sampling. Multiple linear regression alongside Moderated Regression Analysis (MRA) were employed as analytical methods, assisted by SPSS 20 software. The findings revealed that liquidity and company size exerted a notably positive influence on dividend policy, whereas solvency and company growth were found to demonstrate no significant effect on dividend policy. Profitability was found to significantly moderate the adverse influence of liquidity on dividend policy, yet was not found to significantly moderate the impacts of solvency, company growth, and company size on dividend policy. Keywords: Dividend policy; solvency; liquidity; company size; profitability
The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia Anisa Kusumawardani; Anis Turmudhi; Noor Salim; Indri Widya Saputri
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.18743

Abstract

Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological traits such as gender diversity, generation, narcissism, facial masculinity, education, and nationality affect corporate tax behavior in Indonesia, addressing gaps in the literature on leadership traits and tax policy. Methods: The study employs quantitative methods, utilizing regression analysis on data collected from publicly listed companies in Indonesia to test the formulated hypotheses. Findings: The empirical results indicate that tax aggressiveness is significantly positively impacted by the CEO’s educational background, gender diversity, and face masculinity. According to the Upper Echelons Theory, these findings demonstrate how executive demographic and psychological characteristics influence business tax practices. In contrast, the data indicate that tax aggression is not substantially affected by narcissism, nationality, or generation of the CEO. These findings imply that all CEO features do not equally influence aggressive tax behavior and that certain traits may be more critical in strategic decision-making than others. Novelty: This study contributes to the literature by integrating psychological and demographic CEO traits in the context of corporate tax aggressiveness within the framework of upper-echelon theory as a grand theory, focusing on underexplored attributes like facial masculinity and narcissism. By situating the research within Indonesia, it addresses a significant gap in emerging market studies and provides actionable insights for leadership selection and tax compliance policies.
Co-Authors Anisa Kusumawardani Delita Br Gultom Indri Widya Saputri Kiswoyo Kiswoyo Sari Rahmadhani Turmudhi, Anis