ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

  • Sri Ayu Pracita Universitas Airlangga
  • Noorlaily Soewarno Universitas Airlangga
  • Isnalita Isnalita Universitas Airlangga
DOI: https://doi.org/10.19184/jauj.v16i1.7013

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

Published
2018-08-03
How to Cite
PRACITA, Sri Ayu; SOEWARNO, Noorlaily; ISNALITA, Isnalita. ANALISIS PENGARUH IMPLEMENTASI ERP TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN. JURNAL AKUNTANSI UNIVERSITAS JEMBER, [S.l.], v. 16, n. 1, p. 55-65, aug. 2018. ISSN 2460-0377. Available at: <https://jurnal.unej.ac.id/index.php/JAUJ/article/view/7013>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.19184/jauj.v16i1.7013.
Citation Formats
Issue
Vol 16 No 1 (2018)
Section
Articles