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The Impact Of Enterprise Resource Planning And Audit Committee On Accounting Information Quality

Author

Listed:
  • Krismiaji Krismiaji
  • Y Anni Aryani

    (Accounting Department, Accounting Academy YKPN Yogyakarta, Indonesia
    Accounting Department, Fakultas Ekonomi dan Bisnis (FEB) Universitas)

Abstract

Artikel ini mendiskusikan dampak implementasi ERP dan komite audit terhadap kualitas informasi akuntansi. Kualitas ini diukur dengan absolute discretionary accrual. Dampak dari komite audit diukur dengan skor komite audit. Dalam studi ini, implementasi ERP dianggap sebagai variabel dummy yang ditetapkan sebagai 1 untuk perusahaan yang mengimplementasikan ERP dan 0 untuk perusahaan yang tidak mengimplementasikan ERP. Populasi studi ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia. Metode sampling yang digunakan di studi ini adalah purposive sampling. Dengan menggunakan 78 perusahaan yang terdaftar secara publik di Bursa Efek Indonesia untuk tahun fiskal 2010 hingga 2011, studi ini menampilkan fakta adanya dampak negatif dari implementasi ERP terhadap kualitas informasi akuntansi. Studi ini juga menemukan bahwa komite audit mempunyai dampak positif terhadap kualitas informasi akuntansi di perusahaan-perusahaan yang mengimplementasikan ERP.

Suggested Citation

  • Krismiaji Krismiaji & Y Anni Aryani, 2014. "The Impact Of Enterprise Resource Planning And Audit Committee On Accounting Information Quality," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(1), pages 65-74, Juni.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:65-74
    DOI: http://dx.doi.org/10.20885/jaai.vol18.iss1.art5
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    Keywords

    ERP; Reliabilitas; Komite audit;
    All these keywords.

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