Title : IMPACT OF ERP SYSTEMS RELATED TO THE RELEVANCE OF ACCOUNTING INFORMATION AND COMPANY PERFORMANCE : COMPANIES ADOPTING ERP AND NOT ADOPTING ERP
Author(s) :
DOI : https://doi.org/10.19184/jauj.v15i1.7724
ABSTRACT
The ERP ( Enterprise Resource Planning ) system is considered to provide benefits for the company. ERP systems also help provide accounting information that is useful for decision making. This research aims to determine the impact of the ERP system on the relevance of accounting information and company performance in companies that adopt ERP and companies that do not adopt ERP. In this research, the relevance of accounting information is tested using three variables, namely predictive value, timeliness and feedback value . The results of this analysis were obtained from questionnaires that were distributed to 75 companies, consisting of 40 companies that adopted the ERP system and 35 companies that did not adopt the ERP system. The samples obtained from each were only 30 companies so there were 60 companies studied. Mann Whitney nonparametric analysis with SPSS to look for differences in the impact of the two types of companies. This analysis proves that the ERP system has an impact on the relevance of accounting information consisting of three variables and company performance in companies that adopt the ERP system.
Keywords : ERP, Value Relevance, Firm Performance
Source : https://jurnal.unej.ac.id/index.php/JAUJ/index
