JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 16 No 1 (2018)

ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

Sri Ayu Pracita (Universitas Airlangga)
Noorlaily Soewarno (Universitas Airlangga)
Isnalita Isnalita (Universitas Airlangga)



Article Info

Publish Date
03 Aug 2018

Abstract

This study aims to test empirically the effect of ERP implementation on profitability and corporate value. This analysis uses independent variable that is profitability and company value, and the dependent variable is ERP implementation. The sample used in this research is a manufacturing company listed on Indonesia Stock Exchange which has implemented ERP. Data collection is done by looking at the financial statements and annual report of manufacturing companies from 2010 to 2016. Research method using multiple regression method with panel data. The results of this study prove that the implementation of ERP has a significant positive effect on profitability by using Net Profit Margin, and ERP implementation also significantly influence the value of the company by using the value of the stock market. The conclusion of this research is that companies that have implemented ERP can have better performance than before implementing ERP. Keywords: ERP Implementation, Profitability, Corporate Value

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Journal Info

Abbrev

JAUJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...