Pengaruh Enterprise Resource Planning terhadap Kinerja Keuangan Perusahaan
DOI:
10.33395/owner.v3i2.175Keywords:
DAR, Enterprise Resource Planning, ERP, ROA, SizeAbstract
Enterprise Resource Planning (ERP) merupakan sebuah sistem yang dapat membantu perusahaan dalam meningkatkan inovasi dan kualitas bisnis mereka. Penelitian ini bertujuan untuk membuktikan secara empiris dampak dari implementasi ERP terhadap kinerja keuangan perusahaan. Sampel yang digunakan dalam penelitian ini adalah 163 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012 sampai dengan 2016. Hasil penelitian menunjukkan bahwa ERP berpengaruh positif terhadap profitabilitas yang diproksikan dengan ROA (Return on Assets). Namun, berbanding terbalik dengan ERP yang berpengaruh negatif terhadap solvabilitas yang diproksikan dengan DAR (Debt to Total Asset Ratio). Hal ini menunjukkan bahwa perusahaan yang menggunakan ERP memiliki kinerja yang lebih baik daripada perusahaan yang tidak menggunakan ERP.
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References
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Acar, M. F., Zaim, S., Isik, M., & Calisir, F. (2017). Relationships among ERP, supply chain orientation and operational performance: An analysis of structural equation modeling. Benchmarking: An International Journal, 24(5). doi:10.1108/BIJ-11-2015-0116
Daoud, H., & Triki, M. (2013). Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. The International Journal of Digital Accounting Research, 13, 1-35. doi:10.4192/1577-8517-v13_1
Galy, E., & Sauceda, M. J. (2014). Post-Implementation Practices of ERP Systems and Their Relationship to Financial Performance. Information & Management, 51, 310-319. doi:10.1016/j.im.2014.02.002
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program SPSS (7th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Hanafi, M. M., & Halim, A. (2009). Analisis Laporan Keuangan. Yogyakarta: Sekolah Tinggi Tinggi Ilmu Manajemen YKPN.
Hsu, P.-F. (2013). Commodity or competitive advantage? Analysis of the ERP value paradox. Electronic Commerce Research and Applications. doi:10.1016/j.elerap.2013.06.004
Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise resource planning systems: comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems, 4, 165-184.
Ince, H., Imamoglu, S. Z., Keskin, H., Akgun, A., & Efe, M. N. (2013). The Impact of ERP Systems and Supply Chain Management Practices on Firm Performance: Case of Turkish Companies. Procedia - Social and Behavioral Sciences, 99, 1124-1133. doi:10.1016/j.sbspro.2013.10.586
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Katerattanakul, P., Lee, J. J., & Hong, S. (2014). Effect of business characteristics and ERP implementation on business outcomes. Management Research Review, 37(2), 186-206. doi:10.1108/MRR-10-2012-0218
Kristianti, C. E., & Achjari, D. (2017). Penerapan Sistem Enterprise Resource Planning: Dampak terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi & Auditing Indonesia, 21(1). doi:10.20885/jaai.vol21.iss1.art1
Monk, E. F., & Wagner, B. J. (2001). Concepts in enterprise resource planning (4th ed.). Australia: Course Technology, Thomson Learning.
Nicolaou, A. I., & Bhattacharya, S. (2006). Organizational performance effects of ERP systems usage: The impact of post-implementation changes. International Journal of Accounting Information Systems, 7(1), 18-35. doi:10.1016/j.accinf.2005.12.002
Park, J., & Park, J. (2015). Enterprise resource planning and efficiency: Evidence from the Korean Property/Casualty insurance companies. Managerial Finance, 41(4), 405-415. doi:10.1108/MF-07-2014-0182
Prayoga, E. B., & Almilia, L. S. (2013). Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Pengungkapan Manajemen Risiko. JURNAL Akuntansi & Keuangan, 4(1), 1-19.
Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems (12th ed.). London: Prentice Hall.
Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Wibisono, S. (2005). Enterprise Resource Planning (ERP) Solusi Sistem Informasi Terintegrasi Jurnal Teknologi Informasi DINAMIK, X(3), 150-159.
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Published
2019-08-06
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Hapsari, D. P. (2019). Pengaruh Enterprise Resource Planning terhadap Kinerja Keuangan Perusahaan. Owner : Riset Dan Jurnal Akuntansi, 3(2), 108-116. https://doi.org/10.33395/owner.v3i2.175
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