HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN
This study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial state...
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| Format: | Article |
| Language: | Indonesian |
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Indonesia University of Education
2017-04-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/6648 |
| _version_ | 1818857616505307136 |
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| author | Toni Heryana Ano Sartono Rahman |
| author_facet | Toni Heryana Ano Sartono Rahman |
| author_sort | Toni Heryana |
| collection | DOAJ |
| description | This study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial statements at seven state- Bandung. The variables tested were Enterprise Resource Planning (ERP) and quality of financial statements. This study uses primary data for both variables in the form of questionnaires to seven State-Owned Enterprises in Bandung.
The method used in this research is descriptive method. Population in this research is 20 SOEs in Bandung that have implemented ERP. Sampling technique used is Convenience Sampling so taken 7 SOEs from the population as a sample. The unit of analysis in this study is the financial manager. The hypothesis proposed in this study is "There is a strong relationship between the implementation of Enterprise Resource Planning (ERP) with the quality of financial statements". This hypothesis was tested by using Spearman Rank correlation statistical analysis while the coefficient of determination used to know how big the influence.
From the result of the research, it can be concluded that (1) ERP implementation in seven SOEs in Bandung has very good with score 32,7; (2) the quality of financial statements at seven SOEs in Bandung City which have implemented ERP is very good with score 30,3; And (3) ERP implementation has a strong relationship with the quality of financial statements with correlation coefficient value 0.697. Based on the calculation of determination coefficient obtained 48.58% results, which means 48.58% quality of financial statements in seven SOEs in Bandung affected by Enterprise Resource Planning (ERP) and the remaining 51.42% influenced by other factors. |
| first_indexed | 2024-12-19T08:43:14Z |
| format | Article |
| id | doaj.art-c41d3d89834245d783316ca7bbdbfcad |
| institution | Directory Open Access Journal |
| issn | 2338-1507 2541-061X |
| language | Indonesian |
| last_indexed | 2024-12-19T08:43:14Z |
| publishDate | 2017-04-01 |
| publisher | Indonesia University of Education |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Keuangan |
| spelling | doaj.art-c41d3d89834245d783316ca7bbdbfcad2022-12-21T20:28:52ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2017-04-011212213410.17509/jrak.v1i2.66484814HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGANToni Heryana0Ano Sartono Rahman1Universitas Pendidikan IndonesiaUniversitas Pendidikan IndonesiaThis study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial statements at seven state- Bandung. The variables tested were Enterprise Resource Planning (ERP) and quality of financial statements. This study uses primary data for both variables in the form of questionnaires to seven State-Owned Enterprises in Bandung. The method used in this research is descriptive method. Population in this research is 20 SOEs in Bandung that have implemented ERP. Sampling technique used is Convenience Sampling so taken 7 SOEs from the population as a sample. The unit of analysis in this study is the financial manager. The hypothesis proposed in this study is "There is a strong relationship between the implementation of Enterprise Resource Planning (ERP) with the quality of financial statements". This hypothesis was tested by using Spearman Rank correlation statistical analysis while the coefficient of determination used to know how big the influence. From the result of the research, it can be concluded that (1) ERP implementation in seven SOEs in Bandung has very good with score 32,7; (2) the quality of financial statements at seven SOEs in Bandung City which have implemented ERP is very good with score 30,3; And (3) ERP implementation has a strong relationship with the quality of financial statements with correlation coefficient value 0.697. Based on the calculation of determination coefficient obtained 48.58% results, which means 48.58% quality of financial statements in seven SOEs in Bandung affected by Enterprise Resource Planning (ERP) and the remaining 51.42% influenced by other factors.https://ejournal.upi.edu/index.php/JRAK/article/view/6648enterprise resource planning(erp), kualitas laporan keuangan |
| spellingShingle | Toni Heryana Ano Sartono Rahman HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN Jurnal Riset Akuntansi dan Keuangan enterprise resource planning(erp), kualitas laporan keuangan |
| title | HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN |
| title_full | HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN |
| title_fullStr | HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN |
| title_full_unstemmed | HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN |
| title_short | HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN |
| title_sort | hubungan penerapan enterprise resource planning erp dengan kualitas laporan keuangan |
| topic | enterprise resource planning(erp), kualitas laporan keuangan |
| url | https://ejournal.upi.edu/index.php/JRAK/article/view/6648 |
| work_keys_str_mv | AT toniheryana hubunganpenerapanenterpriseresourceplanningerpdengankualitaslaporankeuangan AT anosartonorahman hubunganpenerapanenterpriseresourceplanningerpdengankualitaslaporankeuangan |