IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON THE ACCOUNTING INFORMATION RELEVANCE AND FIRM PERFORMANCE

Title : IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON THE ACCOUNTING INFORMATION RELEVANCE AND FIRM PERFORMANCE
Author(s) : Luciana Dwi May Adi Indra, Soewarno Noorlailie, Isnalita
                  Faculty of Economic and Business, University of Airlangga, Indonesia
DOI : https://doi.org/10.18551/rjoas.2018-08.11

ABSTRACT
ERP (Enterprise Resource Planning) system is considered to provide benefits for the company. ERP systems provide useful accounting information for decision making. This study aims to determine the impact of ERP systems on the relevance of accounting information and firm performance on companies that adopt ERP and companies that do not adopt ERP. In this study the relevance of accounting information is tested with three variables of predictive value, timeliness and feedback value. The results of this analysis are obtained from questionnaires that have been distributed to 75 companies, consisting of 40 companies that adopt ERP system and 35 companies that do not adoption of ERP system, the samples obtained by each of only 30 companies so that there are 60 companies studied. The hypothesis in this study will be tested using Mann Whitney nonparametric analysis with SPSS to look for differences in the impact of the two types of firms. This analysis proves that the ERP system affects the relevance of accounting information consisting of three variables and firm performance on companies that adopt ERP systems.

KEY WORDS Enterprise resource planning, value relevance, firm, performance.

Source : https://rjoas.com/issue-2018-08/