PENERAPAN ENTERPRISE RESOURCE PLANNING DAN KINERJA KEUANGAN: DAMPAK PADA NILAI PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Timey Nikolaus Erlely Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin
  • Grace T. Pontoh Akuntansi, Program Pascasarjana Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin

DOI:

https://doi.org/10.26486/jramb.v8i1.2377

Keywords:

Enterprise Resource Planning, Kinerja Perusahaan, Nilai Perusahaan, Tobin’s Q

Abstract

Perkembangan teknologi dan informasi sangat berdampak pada kemajuan dunia usaha. Mulai dari perusahaan kecil hingga besar telah mengadopsi teknologi untuk meningkatkan kinerja perusahaan agar mampu bersaing dan menjaga keberlanjutan usaha di masa yang akan datang. Penelitian ini bertujuan untuk menguji pengaruh Enterprise Resource Planning (ERP) dan kinerja keuangan terhadap nilai perusahaan. Variabel independen yaitu penerapan ERP menggunakan proksi dummy ERP dan kinerja keuangan dengan proksi ROA dan DAR. Sedangkan variabel dependen yaitu nilai perusahaan dengan proksi Tobin’s Q. Penelitian ini menggunakan populasi perusahaan LQ-45 yang listing di BEI selama periode 2011 hingga 2020. Teknik pengambilan sampel yaitu purposive sampling dengan memperoleh 12 perusahaan dikali 10 tahun yaitu 120 data observasi. Metode analisis data dalam penelitian ini yaitu metode regresi berganda, uji F, uji t, dan Moderate Regression Analysis. Hasil penelitian menunjukkan bahwa secara parsial dan simultan ERP berpengaruh singnifikan terhadap Return On Asset, dan Debt do Total Asset. Sistem ERP secara simultan dan parsial berpengaruh terhadap nilai perusahaan. Temuan lain yaitu sistem ERP mempu memperkuat hubungan antara kinerja perusahaan dan nilai perusahaan sebesar 45.7% dan 42.6%. Peran manajemen puncak sangat penting untuk melakukan evaluasi, dan pengambilan keputusan investasi ERP. Penelitian selanjutnya dapat memperhatikan jenis ERP dan sampel penelitian.

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Published

2022-05-31

Issue

Vol. 8 No. 1: Mei 2022

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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