PENGARUH IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KUALITAS INFORMASI AKUTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

AKBAR, DIAN MAULANA (2020) PENGARUH IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KUALITAS INFORMASI AKUTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana kualitas informasi akuntansi perusahaan manufaktur dapat dipengaruhi oleh implementasi sistem Enterprise Resource Planning. Variabel dependen yang digunakan dalam penelitian ini adalah relevansi informasi akuntansi (LAGT) yang diukur dengan jarak antara waktu berakhirnya tahun fiskal dengan tanggal pelaporan di Bursa Eek Indonesia, variabel independen yang digunakandalam penelitian ini adalah sistem Enterprise Resource Planning (ERP) yang diukur menggunakan dummy dimana 1 untuk perusahaan yang menggunakan ERP dan 0 untuk perusahaan yang belum menggunakan ERP, dalam penelitian ini juga terdapat variabel kontrol yaitu konsentrasi kepemilikan, komisaris independen, leverage, profitabilitas, opini audit, dan ukuran perusahaan. Sampel diambil dengan menggunakan purposivesampling dengan jumlah sample yaitu sebanya k 52 perusahaan yang sesuai kriteria dengan 27 perusahaan pengguna sistem ERP dan 25 perusahaan yang belum menggunakan ERP. Data yang dikumpulkan adalah datasekunder dengan metode dokumentasi. Penelitian ini menggunakan analisisregresi berganda dan uji asumsi klasik untuk analisis data yang meliputi ujinormalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Uji f, uji t dan uji koefisien determinasi digunakan dalam menguji hipotesis penelitian. Hasil dalam penelitian ini sistem enterprise resource planning mempengaruhi relevansi informasi akuntansi perusahaan manufaktur. Dua variabel kontrol yaitu leverage dan profitabilitas berpengaruh terhadap relevansi informasi akuntansi. Sementara variabel kontrol konsentrasi kepemilikan, komisaris independen opini audit dan ukuran perusahaan tidak berpengaruh signifikan terhadap relevansi informasi akuntansi. Kesimpulan dalam penelitian ini adalah implemantasi sistem enterprise resource planning berpengaruh signifikan terhadap relevansi informasi akuntansi. Variabel kontrol leverage dan profitabilitas berpengaruh signifikan terhadap relevansi informasi akuntansi. Namun untuk variabel kontrol konsentrasi kepemilikan, komisaris independen opini audit dan ukuran perusahaan tidak berpengaruh signifikan terhadap relevansi informasi akuntansi.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisanidn0016047701
Keywords: implementasi Enterprise ResourcePlanning dan kualitas informasi akuntansi.
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Depositing User: Cut Lidya Mutia
Date Deposited: 23 Apr 2021 07:35
URI: http://digilib.unimed.ac.id/id/eprint/41935

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