Jember University Accounting Journal – Vol. 15 No. June 1, 2018

 

Authors :

Dwi May Adi Indra Luciana This email address is being protected from spambots. You need Javascript enabled to view it. Universitas Airlangga , Surabaya 
Noorlailie Soewarno This email address is being protected from spambots. You need Javascript enabled to view it. Universitas Airlangga , Surabaya 
Isnalita This email address is being protected from spambots. You need Javascript enabled to view it.  Universitas Airlangga , Surabaya

 

Abstract:

The ERP (Enterprise Resource Planning) system is considered to provide benefits for companies. 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. The hypothesis in this study was tested using 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

 

Sources :

https://jurnal.unej.ac.id/index.php/JAUJ/article/view/7724/5790