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Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan

Author

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  • Cornelia Endra Kristianti
  • Didi Achjari

Abstract

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in company’s profitability after the implementation.

Suggested Citation

  • Cornelia Endra Kristianti & Didi Achjari, 2017. "Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 21(1), pages 1-11.
    • Handle: RePEc:uii:jaaife:v:21:y:2017:i:1:p:1-11:id:8730
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    File URL: https://journal.uii.ac.id/JAAI/article/view/8730/8187
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    Cited by:

    1. D.P. Emrinaldi Nur & Adhitya Agri Putra, 2020. "Enterprise Resource Planning and Firm Value: Case of Oil and Gas Firm in Indonesian Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 185-189.

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