Impact of Enterprise Resource Planning Systems on The Accounting Information Relevance and Firm Performance

Luciana Dwi May Adi Indra and Noorlailie Soewarno, NIDN. 0025126402 and Isnalita, NIDN. 0022086605 (2018) Impact of Enterprise Resource Planning Systems on The Accounting Information Relevance and Firm Performance. JOAS: Russian Journal of Agricultural and Socio-Economic Sciences, 8 (80). pp. 81-87. ISSN 2226-1184

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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.

Item Type: Article
Uncontrolled Keywords: Enterprise resource planning, value relevance, firm, performance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG3810-4000 Foreign exchange. International finance. International monetary system
T Technology > T Technology (General) > T58.5-58.64 Information technology
T Technology > T Technology (General) > T58.6-58.62 Management information systems
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
Luciana Dwi May Adi IndraUNSPECIFIED
Noorlailie Soewarno, NIDN. 0025126402UNSPECIFIED
Isnalita, NIDN. 0022086605UNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 19 Jul 2019 08:51
Last Modified: 19 Jul 2019 08:51
URI: http://repository.unair.ac.id/id/eprint/85256
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