Jurnal Akuntansi UNEJ - 4. THE EFFECT OF

THE EFFECT OF PER CAPITA INCOME, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, AND TAX RATES ON THE TAX RATIO IN OECD COUNTRIES AND INDONESIA

PENGARUH PENDAPATAN PER KAPITA, LAJU PERTUMBUHAN EKONOMI, STRUKTUR EKONOMI, DAN TARIF PAJAK TERHADAP RASIO PAJAK PADA NEGARA-NEGARA OECD DAN INDONESIA

Danny Wibowo

Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

DOI: https://doi.org/10.19184/jauj.v11i1.1260

ABSTRACT

Enterprise Resource Planning (ERP) systems are considered to provide benefits to companies. ERP systems also help provide accounting information that is useful for decision making. This study aims to determine the impact of ERP systems on the relevance of accounting information and company performance in companies that adopt ERP and companies that do not adopt ERP. In this study, the relevance of accounting information is tested with three variables: predictive value, timeliness, and feedback value. The results of this analysis were obtained from questionnaires that have been announced to 75 companies, consisting of 40 companies that adopt ERP systems and 35 companies that do not use ERP systems. The samples obtained were only 30 companies each, so there were 60 companies studied. The hypothesis in this study was tested using nonparametric Mann Whitney analysis with SPSS to find 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 ERP systems.

Keywords: ERP, Value Relevance, Firm Performance

ABSTRAK

Sistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP.

Keywords: ERP, Relevansi Nilai, Kinerja Perusahaan

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Published

30-06-2013

Issue

Vol. 11 No. 1 (2013): Jurnal Akuntansi Universitas Jember

Pages

1-11

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How to Cite

Lluciana, D. M. A. I., Soewarno, N., & Isnalita, I. (2017). Dampak Sistem ERP terkait relevansi informasi akuntansi dan kinerja perusahaan: perusahaan adopsi ERP dan tidak adopsi ERP. Jurnal Akuntansi Universitas Jember, 15(1), 1-11. https://doi.org/10.19184/jauj.v15i1.7724

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