DAMPAK IMPLEMENTASI SISTEM ERP TERHADAP MANAJEMEN LABA DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pengguna SAP yang Terdaftar di BEI)
Information technology is significantly changing the operating practices of an increasing number of companies globally. ERP system is one kind of development information technology on traded companies. That system have important implications for the accounting transaction and reporting financial sta...
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Main Authors: | , |
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Format: | Theses and Dissertations NonPeerReviewed |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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Subjects: | |
Online Access: | https://repository.ugm.ac.id/99177/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55347 |
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Institution: | Universitas Gadjah Mada |
Summary: | Information technology is significantly changing the operating practices of
an increasing number of companies globally. ERP system is one kind of development
information technology on traded companies. That system have important implications
for the accounting transaction and reporting financial statement process. This study
examines the development of enterprise resource planning (ERP) system as a means of
impact on earning mangement and timeliness financial statement. Earning
management and timeliness are important think on financial statement, that can be
impact on quality of financial statement. The result show that ERP system, can�t
reduce significantly value of earning management. We also find that ERP system
increasing in the absolute value of timeliness financial statement. These results can be
use to considered for the companies which want to implement ERP system. Especially
how companies to preparers initially adopting or implementing new versions of ERP
application. Besides that, this results can be use to auditors how to serving clients with
ERP systems, and for the regulators overseeing the financial statement in ERP
industry. |
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