The Influence of Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance
Abstract
The study's objective is to learn how PT PLN Indonesia Power Bali Power Generation Unit's ERP deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between ERP installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when ERP with a good performance is implemented.
Downloads
Download data is not yet available.
References
Abrego Almazán, D., Sánchez Tovar, Y., & Medina Quintero, J. M. (2017). Influencia de los sistemas de información en los resultados organizacionales. Contaduria y Administracion, 62(2), 321–338. https://doi.org/10.1016/j.cya.2017.03.001
Abu Ghazaleh, M., Abdallah, S., & Khan, M. (2019). Critical internal organization’s forces influencing sustainability of post ERP in UAE service industry: A confirmatory factor analysis approach. International Journal of Organizational Analysis, 27(3), 759–785. https://doi.org/10.1108/IJOA-03-2018-1375
Agustin, R. D., Firdaus, M., & Widaninggar, N. (2020). Determinants of Accounting Information System in PT. Indomarco Adi Prima, Jember Branch. International Journal of Environmental, Sustainability, and Social Science, 1(1), 70–76. https://doi.org/10.38142/ijesss.v1i1.48
ALDEGIS, A. M. (2018). Impact of Accounting Information Systems’ Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(1). https://doi.org/10.6007/ijarafms/v8-i1/3829
Al-Dmour, A. (2018). THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING. In The International Journal of Accounting and Business Society (Vol. 56, Issue 1).
Alomari, I. A., Mohd Amir, A., Aziz, K. A., & Md Auzair, S. (2018). Effect of Enterprise Resource Planning Systems and Forms of Management Control on Firm’s Competitive Advantage. Asian Journal of Accounting and Governance, 9, 87–98. https://doi.org/10.17576/ajag-2018-09-08
Alsharari, N. (2022). THE IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) IN THE UNITED ARAB EMIRATES: A CASE OF MUSANADA CORPORATION. International Journal of Technology, Innovation and Management (IJTIM), 2(1). https://doi.org/10.54489/ijtim.v2i1.57
Dhillon, S. R. S. & A. (2018). The Effect of Internal Control by using COSO Framework on Revenue Toward Employee Performance: A Case Study in Public Hospital of South of Tangerang, Indonesia. https://ssrn.com/abstract=3299235
Fauziah, N. N., & Wahyuningtyas, R. (2020). PENGARUH IMPLEMENTASI INOVASI DIGITAL TERHADAP KINERJA PERUSAHAAN BERDASARKAN PERSPEKTIF KARYAWAN (STUDI KASUS PADA PT. INDONESIA POWER UPJP KAMOJANG). Nida Nur Fauziah, 1(9), 1378–1392.
Febrianto, T., Soediantono, D., Staf, S., Tni, K., & Laut, A. (2022). Enterprise Resource Planning (ERP) and Implementation Suggestion to the Defense Industry: A Literature Review. In Journal of Industrial Engineering & Management Research (Vol. 3, Issue 3). http://www.jiemar.org
Fikri, A. W., & Nurhayati, N. (2020). Prosiding Akuntansi Pengaruh Kompetensi Sumber Daya Manusia dan Pengendalian Internal terhadap Efektivitas Sistem Informasi Akuntansi. Prosiding Akuntansi, 6(1). www.republika.co.id
Hanum, B., Haekal, J., & Prasetio, D. E. (2020). The Analysis of Implementation of Enterprise Resource Planning in the Warehouse Division of Trading and Service Companies, Indonesia. International Journal of Engineering Research and Advanced Technology, 06(07), 37–50. https://doi.org/10.31695/ijerat.2020.3621
Harun, S., Dorasamy, M., & Ahmad, A. A. Bin. (2022). Effect of ERP Implementation on Organizational Performance: Manager’s Dilemma. International Journal of Technology, 13(5), 1064–1074. https://doi.org/10.14716/ijtech.v13i5.5835
Hasan, Y., Al-Mamary, S., ﺣﺴﻦ, اﻟﻤﻌﻤﺮي, & د, ﻳﺎﺳﺮ. (2019). Measuring Information Systems Success In Yemen: Potential Of Delone And Mcleans Model. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 8, 7. www.ijstr.org
Indiyati, D., Ghina, A., & Romadhona, A. F. (2021). Human Resource Competencies, Organizational Culture, and Employee Performance. In International Journal of Science and Society (Vol. 3, Issue 1). http://ijsoc.goacademica.com
Ismail, A., Harun, S., Laili, F., & Ismail, M. @. (2021). The Effect of Enterprise Resource Planning (ERP) Systems Implementation on Organizational Performance.
Jaya, U. B., Fernando, D., Serang, J. R., Drangong, C., Kota, T., & Banten, S. (2020). PENGARUH IMPLEMENTASI SISTEM ERP TERHADAP KINERJA PERUSAHAAN. 4(2).
Kasde, F. R. (2021). Ambidexterity pada Efektivitas Perusahaan.
Kautsar, F. A., & Muslichah, M. (2022). The Influence of Accounting Information System Quality on Employee Performance with Good Corporate Governance as a Moderating Variable. International Journal of Science and Management Studies (IJSMS), 262–269. https://doi.org/10.51386/25815946/ijsms-v5i4p128
Latifah. (2018). Analisis pengaruh kompetensi dan kemampuan personal terhadap kinerja. FORUM EKONOMI, 20(2), 87–96. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI
Made, N., I, S., Ketut, G., Ulupui, A., & Budiasih, G. A. (n.d.). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA PADA PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DAN STANDAR AKUNTANSI PEMERINTAH SERTA IMPLIKASINYA PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH.
Munawaroh SE., Ak., MM., CA., CSRS., M., & Latifah, T. (2020). PENERAPAN PEMANFAATAN, KUALITAS DAN KEAMANAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENILAIAN KINERJA PERUSAHAAN PT MESHINDO JAYATAMA. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 7(1). https://doi.org/10.35137/jabk.v7i1.371
Nawawi, A., & Salin, A. S. A. P. (2017). Determinants and problems of successful ERP implementations – Malaysian experience. In Int. J. Advanced Operations Management (Vol. 9, Issue 3).
Nawawi, M., & Yunia, D. (2021). Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(1), 11–22. https://doi.org/10.31289/jab.v7i1.4282
Praditya, A., & Utomo, D. C. (2022). SYSTEMATIC LITERATURE REVIEW: HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA PERUSAHAAN. DIPONEGORO JOURNAL OF ACCOUNTING, 11(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Putra, A. P. (2019). PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAPKINERJA PERUSAHAAN.
Rachmah, N. (2022). Pengaruh Good Corporate Governance, Kompetensi Sumber Daya Manusia dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi pada Perumda BPR Majalengka Kabupaten Majalengka Jawa Barat).
Rahmani, H. F. (2018). PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA PERUSAHAAN. JURNAL INDONESIA MEMBANGUNA, 17(3), 47–64. https://jurnal.inaba.ac.id/
Rana, M. H., & Malik, M. S. (2017). Impact of human resource (HR) practices on organizational performance: Moderating role of Islamic principles. International Journal of Islamic and Middle Eastern Finance and Management, 10(2), 186–207. https://doi.org/10.1108/IMEFM-04-2016-0060
Samsiah, S., Azmi, Z., Suriyanti, L. H., Bint, N. M., & Muhammad, N. (2022). Jimek : Jurnal Ilmiah Mahasiswa Ekonomi Interrelationship Among Business Units and Private University Performance: A conceptual Framework. http://ojs.unik-kediri.ac.id/index.php/jimek
Saputri, M. (2019). PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL, PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Perkreditan Rakyat di Magelang) SKRIPSI.
Sihite, M. (2018). PERAN KOMPETENSI DALAM MEWUJUDKAN SUMBER DAYA MANUSIA YANG BERDAYA SAING TINGGI DI ERA REVOLUSI INDUSTRI 4.0: SUATU TINJAUAN KONSEPTUAL. www.methonomi.net
Syarifuddin, D. (2020). ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI. In Jurnal Kajian Ekonomi & Keuangan Daerah (Vol. 174, Issue 2).
Widodo, T. R., Handayani, S. R., & Saifi, M. (2013). PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN (SIM) TERHADAP KINERJA KARYAWAN. Jurnal Administrasi Bisnis, 7(1), 87–100.
Abu Ghazaleh, M., Abdallah, S., & Khan, M. (2019). Critical internal organization’s forces influencing sustainability of post ERP in UAE service industry: A confirmatory factor analysis approach. International Journal of Organizational Analysis, 27(3), 759–785. https://doi.org/10.1108/IJOA-03-2018-1375
Agustin, R. D., Firdaus, M., & Widaninggar, N. (2020). Determinants of Accounting Information System in PT. Indomarco Adi Prima, Jember Branch. International Journal of Environmental, Sustainability, and Social Science, 1(1), 70–76. https://doi.org/10.38142/ijesss.v1i1.48
ALDEGIS, A. M. (2018). Impact of Accounting Information Systems’ Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(1). https://doi.org/10.6007/ijarafms/v8-i1/3829
Al-Dmour, A. (2018). THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING. In The International Journal of Accounting and Business Society (Vol. 56, Issue 1).
Alomari, I. A., Mohd Amir, A., Aziz, K. A., & Md Auzair, S. (2018). Effect of Enterprise Resource Planning Systems and Forms of Management Control on Firm’s Competitive Advantage. Asian Journal of Accounting and Governance, 9, 87–98. https://doi.org/10.17576/ajag-2018-09-08
Alsharari, N. (2022). THE IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) IN THE UNITED ARAB EMIRATES: A CASE OF MUSANADA CORPORATION. International Journal of Technology, Innovation and Management (IJTIM), 2(1). https://doi.org/10.54489/ijtim.v2i1.57
Dhillon, S. R. S. & A. (2018). The Effect of Internal Control by using COSO Framework on Revenue Toward Employee Performance: A Case Study in Public Hospital of South of Tangerang, Indonesia. https://ssrn.com/abstract=3299235
Fauziah, N. N., & Wahyuningtyas, R. (2020). PENGARUH IMPLEMENTASI INOVASI DIGITAL TERHADAP KINERJA PERUSAHAAN BERDASARKAN PERSPEKTIF KARYAWAN (STUDI KASUS PADA PT. INDONESIA POWER UPJP KAMOJANG). Nida Nur Fauziah, 1(9), 1378–1392.
Febrianto, T., Soediantono, D., Staf, S., Tni, K., & Laut, A. (2022). Enterprise Resource Planning (ERP) and Implementation Suggestion to the Defense Industry: A Literature Review. In Journal of Industrial Engineering & Management Research (Vol. 3, Issue 3). http://www.jiemar.org
Fikri, A. W., & Nurhayati, N. (2020). Prosiding Akuntansi Pengaruh Kompetensi Sumber Daya Manusia dan Pengendalian Internal terhadap Efektivitas Sistem Informasi Akuntansi. Prosiding Akuntansi, 6(1). www.republika.co.id
Hanum, B., Haekal, J., & Prasetio, D. E. (2020). The Analysis of Implementation of Enterprise Resource Planning in the Warehouse Division of Trading and Service Companies, Indonesia. International Journal of Engineering Research and Advanced Technology, 06(07), 37–50. https://doi.org/10.31695/ijerat.2020.3621
Harun, S., Dorasamy, M., & Ahmad, A. A. Bin. (2022). Effect of ERP Implementation on Organizational Performance: Manager’s Dilemma. International Journal of Technology, 13(5), 1064–1074. https://doi.org/10.14716/ijtech.v13i5.5835
Hasan, Y., Al-Mamary, S., ﺣﺴﻦ, اﻟﻤﻌﻤﺮي, & د, ﻳﺎﺳﺮ. (2019). Measuring Information Systems Success In Yemen: Potential Of Delone And Mcleans Model. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 8, 7. www.ijstr.org
Indiyati, D., Ghina, A., & Romadhona, A. F. (2021). Human Resource Competencies, Organizational Culture, and Employee Performance. In International Journal of Science and Society (Vol. 3, Issue 1). http://ijsoc.goacademica.com
Ismail, A., Harun, S., Laili, F., & Ismail, M. @. (2021). The Effect of Enterprise Resource Planning (ERP) Systems Implementation on Organizational Performance.
Jaya, U. B., Fernando, D., Serang, J. R., Drangong, C., Kota, T., & Banten, S. (2020). PENGARUH IMPLEMENTASI SISTEM ERP TERHADAP KINERJA PERUSAHAAN. 4(2).
Kasde, F. R. (2021). Ambidexterity pada Efektivitas Perusahaan.
Kautsar, F. A., & Muslichah, M. (2022). The Influence of Accounting Information System Quality on Employee Performance with Good Corporate Governance as a Moderating Variable. International Journal of Science and Management Studies (IJSMS), 262–269. https://doi.org/10.51386/25815946/ijsms-v5i4p128
Latifah. (2018). Analisis pengaruh kompetensi dan kemampuan personal terhadap kinerja. FORUM EKONOMI, 20(2), 87–96. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI
Made, N., I, S., Ketut, G., Ulupui, A., & Budiasih, G. A. (n.d.). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA PADA PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DAN STANDAR AKUNTANSI PEMERINTAH SERTA IMPLIKASINYA PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH.
Munawaroh SE., Ak., MM., CA., CSRS., M., & Latifah, T. (2020). PENERAPAN PEMANFAATAN, KUALITAS DAN KEAMANAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENILAIAN KINERJA PERUSAHAAN PT MESHINDO JAYATAMA. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 7(1). https://doi.org/10.35137/jabk.v7i1.371
Nawawi, A., & Salin, A. S. A. P. (2017). Determinants and problems of successful ERP implementations – Malaysian experience. In Int. J. Advanced Operations Management (Vol. 9, Issue 3).
Nawawi, M., & Yunia, D. (2021). Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(1), 11–22. https://doi.org/10.31289/jab.v7i1.4282
Praditya, A., & Utomo, D. C. (2022). SYSTEMATIC LITERATURE REVIEW: HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA PERUSAHAAN. DIPONEGORO JOURNAL OF ACCOUNTING, 11(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Putra, A. P. (2019). PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAPKINERJA PERUSAHAAN.
Rachmah, N. (2022). Pengaruh Good Corporate Governance, Kompetensi Sumber Daya Manusia dan Pengendalian Internal Terhadap Kinerja Perusahaan (Studi pada Perumda BPR Majalengka Kabupaten Majalengka Jawa Barat).
Rahmani, H. F. (2018). PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA PERUSAHAAN. JURNAL INDONESIA MEMBANGUNA, 17(3), 47–64. https://jurnal.inaba.ac.id/
Rana, M. H., & Malik, M. S. (2017). Impact of human resource (HR) practices on organizational performance: Moderating role of Islamic principles. International Journal of Islamic and Middle Eastern Finance and Management, 10(2), 186–207. https://doi.org/10.1108/IMEFM-04-2016-0060
Samsiah, S., Azmi, Z., Suriyanti, L. H., Bint, N. M., & Muhammad, N. (2022). Jimek : Jurnal Ilmiah Mahasiswa Ekonomi Interrelationship Among Business Units and Private University Performance: A conceptual Framework. http://ojs.unik-kediri.ac.id/index.php/jimek
Saputri, M. (2019). PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE, PENGENDALIAN INTERNAL, PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Perkreditan Rakyat di Magelang) SKRIPSI.
Sihite, M. (2018). PERAN KOMPETENSI DALAM MEWUJUDKAN SUMBER DAYA MANUSIA YANG BERDAYA SAING TINGGI DI ERA REVOLUSI INDUSTRI 4.0: SUATU TINJAUAN KONSEPTUAL. www.methonomi.net
Syarifuddin, D. (2020). ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) DI PEMERINTAH KABUPATEN SARMI. In Jurnal Kajian Ekonomi & Keuangan Daerah (Vol. 174, Issue 2).
Widodo, T. R., Handayani, S. R., & Saifi, M. (2013). PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN (SIM) TERHADAP KINERJA KARYAWAN. Jurnal Administrasi Bisnis, 7(1), 87–100.
Published
2024-05-25
How to Cite
AZ ZAHRA, Adelia Aura; PUTRA, I Nyoman Wijana Asmara.
The Influence of Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 5, may 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103815>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i05.p18.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
