Does Enterprise Resource Planning (ERP) Impact on Earnings Quality?
Abstract
With some benefits of Enterprise Resource Planning (ERP) implementation in improving data accuracy, efficiency, governance and decision support, it is assumed that it can improve the earnings quality. This study aims at examining the impact of ERP implementation on earnings quality of manufacturing listed companies on the Indonesia Stock Exchange during period 2018-2021. The earnings quality is measured by the absolute value of discretionary accruals the Kothari Model (2005). Of 484 observations, the results showed that ERP implementation has a significant positive impact on earnings quality. This finding may contribute to literature as empirical evidence of the ERP system's effectiveness. These results particularly indicate that ERP implementations enhance the quality of financial reporting by constraining opportunistic managerial behaviour. In addition, understanding this underlying benefit can help firms in choosing investments and actions to effectively improve earnings quality.
Keywords: enterprise resource planning (ERP), earnings quality, discretionary accruals
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References
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Alzoubi, E. S. S. (2018). Audit Quality, Debt Financing, and Earnings Management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69–84. https://doi.org/10.1016/j.intaccaudtax.2017.12.001
Amos, B., Ibrahim, G., Nasidi, Dr. M., & Ibrahim, K. Y. (2016). The Impact of Institutional Ownership Structure on Earnings Quality of Listed Food/Beverages and Tobacco Firms in Nigeria. Journal of Arts, Science and Commerce, 7(1(1)), 20–30. https://doi.org/10.18843/rwjasc/v7i1(1)/03
Arniati, T., Puspita, D. A., Amin, A., & Pirzada, K. (2019). The Implementation of Good Corporate Governance Model and Auditor Independence in Earnings Quality Improvement. Entrepreneurship and Sustainability Issues, 7(1), 188–200. https://doi.org/10.9770/jesi.2019.7.1(15)
Asogwa, C. I., Ofoegbu, G. N., Nnam, J. I., & Chukwunwike, O. D. (2019). Effect of Corporate Governance Board Leadership Models and Attributes on Earnings Quality of Quoted Nigerian Companies. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1683124
Brazel, J. F., & Dang, L. (2008). The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates. Journal Of Information Systems, 22(2), 1–21. https://doi.org/10.2308/jis.2008.22.2.1
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021). The Role of ESG Performance During Times of Financial Crisis: Evidence From COVID-19 in China. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101716
Bryan, D. B., & Mason, T. W. (2016). Extreme CEO Pay Cuts and Audit Fees. Advances in Accounting, 33, 1–10. https://doi.org/10.1016/j.adiac.2016.02.001
Bursa Efek Indonesia. (2023). Tata Kelola Perusahaan. Retrieved June 20, 2023, from https://idx.co.id/id/tentang-bei/tata-kelola-perusahaan
Chen, S., Harris, L., Lai, J., & Li, W. (2016). ERP Systems and Earnings Quality: The Impact of Dominant Shareholdings in China. Journal of Emerging Technologies in Accounting, 13(2), 49–69. https://doi.org/10.2308/jeta-51547
CNN Indonesia. (2020, April 2). Imbas Corona, Utilitas Manufaktur Anjlok Hampir Separuh. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20200402183754-92-489761/imbas-corona-utilitas-manufaktur-anjlok-hampir-separuh
Danao, M., & Main, K. (2024). What Is SAP ERP? Retrieved from https://www.forbes.com/advisor/business/what-is-sap-erp/
El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate Governance and Earnings Management in Concentrated Markets. Journal of Business Research, 108, 291–306. https://doi.org/10.1016/j.jbusres.2019.11.013
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2). http://www.journals.uchicago.edu/t-and-c
Ferentinou, A. C., & Anagnostopoulou, S. C. (2016). Accrual-based and Real Earnings Management Before and After IFRS Adoption The Case of Greece. Journal of Applied Accounting Research, 17(1), 2–23. https://doi.org/10.1108/JAAR-01-2014-0009
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Githaiga, P. N., Kabete, P. M., & Bonareri, T. C. (2022). Board Characteristics and Earnings Management. Does Firm Size Matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573
Hapsari, D. P. (2019). Pengaruh Enterprise Resource Planning terhadap Kinerja Keuangan Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 3(2), 108–116. https://doi.org/10.33395/owner.v3i2.175
Hasanuddin, R., Darman, D., Taufan, M. Y., Salim, A., Muslim, M., & Putra, A. H. P. K. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality: An Empirical Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(6), 179–188. https://doi.org/10.13106/jafeb.2021
Helina, & Permanasari, M. (2017). Faktor-Faktor yang Mempengaruhi Kualitas Laba Pada Perusahaan Publik Manufaktur. Jurnal Bisnis Dan Akuntansi, 19(1a), 325–334.
Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise Resource Planning Systems: Comparing Firm Performance of Adopters and Nonadopters. International Journal of Accounting Information Systems, 4(3), 165–184. https://doi.org/10.1016/S1467-0895(03)00008-3
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kanti, A. (2021). Kualitas Laba Sebagai Pemoderasi Hubungan Antara Tata Kelola dan Kinerja Keuangan Terhadap Return Saham. E-Journal Akuntansi TSM, 1(1), 97–116.
Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. N. A. (2021). Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019). WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 20(2), 170–178. https://doi.org/10.22225/we.20.2.2021.170-178
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Larrabee, D. T., & Voss, J. A. (2012). Valuation Techniques: Discounted Cash Flow, Earnings Quality, Measures of Value Added, and real Options (1st ed.). John Wiley & Sons, Inc.
Lin, J. W., & Hwang, M. I. (2010). Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis. International Journal of Auditing, 14(1), 57–77. https://doi.org/10.1111/j.1099-1123.2009.00403.x
Magnanelli, B. S., Paolucci, G., & Pirolo, L. (2021). Diversity in Boardrooms and Firm Performance: The Role of Tenure and Educational Level of Board Members. Corporate Board Role Duties and Composition, 17(3), 31–41. https://doi.org/10.22495/cbv17i3art3
Mardianto, & Carin, L. (2021). Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019. Forum Ekonomi, 23(3), 523–538. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI
Melyana, L., & Rohman, A. (2015). Analisis Pengaruh Konvergensi International Financial Reporting Standart (IFRS) Terhadap Earnings Management. Diponegoro Journal Of Accounting, 5(3), 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting
Menicucci, E. (2020). Earnings Quality: Definitions, Measures, and Financial Reporting. In Earnings Quality: Definitions, Measures, and Financial Reporting. Palgrave Macmillan. https://doi.org/10.1007/978-3-030-36798-5
Morris, J. J., & Laksmana, I. (2010). Measuring The Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management. Journal of Emerging Technologies in Accounting, 7(1), 47–71. https://doi.org/10.2308/jeta.2010.7.1.47
Mulchandani, K., Mulchandani, K., & Wasan, P. (2020). Dividends and Earnings Quality: Evidence From India. IIMB Management Review, 32(2), 166–176. https://doi.org/10.1016/j.iimb.2019.10.001
Nugroho, B. Y., & Eko, U. (2011). Board Characteristics and Earnings Management. Bisnis & Birokrasi, Jurnal Ilmu Administrasi Dan Organisasi, 18(1).
Nugroho, Y. P., Setiawan, D., & Wedari, L. K. (2022). The Role of The Audit Committee in Accounting and Finance Expertise On Earnings Quality. Corporate Governance and Organizational Behavior Review, 6(2), 41–51. https://doi.org/10.22495/cgobrv6i2p4
Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated Reporting and Earnings Quality: The Moderating Effect of Agency Costs. Pacific Basin Finance Journal, 60. https://doi.org/10.1016/j.pacfin.2020.101285
Patnaik, B. C. M., Satpathy, I., & Debnath, N. C. (2019). The Effect of ERP System Implementation on Real Earnings Management: Evidence From an Emerging Economy. International Journal of Civil Engineering and Technology (IJCIET), 10(3), 588–603.
Putri, L. E., & Darmayanti, Y. (2021). Pengaruh Usia, Pendidikan, Etnis, Tenure dan Board Ownership Terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia 2014-2018. Jurnal Kajian Akuntansi Dan Auditing, 16(2).
Rochmawati, N. E., Tarjo, & Musyarofah. (2020). The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies. Jurnal Reviu Akuntansi Dan Keuangan, 10(1). https://doi.org/10.22219/jrak.v10i1.10268
Roup, A., & Purwanto, E. (2022). Dampak Implementasi Enterprise Resource Planning Terhadap Kualitas Informasi Keuangan, Manajemen Laba, dan Return of Equity. Jurnal Ilmiah Akuntansi Kesatuan, 10(3). https://doi.org/10.37641/jiakes.v10i3.1464
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). John Wiley & Sons Ltd.
Sharda, R., Delen, D., & Turban, E. (2018). Business Intelligence, Analystics, and Data Science: A Managerial Perspective (4th ed.). Pearson.
Sisdianto, E., Ramdani, R. F., & Fitri, A. (2019). Pengaruh Discretionary Accrual Terhadap Earnings Management: Studi Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 27–38. https://doi.org/10.35912/jakman.v1i1.4
Solomon, S. J., Bendickson, J. S., Marvel, M. R., McDowell, W. C., & Mahto, R. (2021). Agency Theory and Entrepreneurship: A Cross-Country Analysis. Journal of Business Research, 122, 466–476. https://doi.org/10.1016/j.jbusres.2020.09.003
Syahrul, Y. (2003, December 8). Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana. Tempo.Co. https://bisnis.tempo.co/read/33339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana
Tsai, W. H., Lee, K. C., Liu, J. Y., Lin, S. J., & Chou, Y. W. (2012). The Influence of Enterprise Resource Planning (ERP) Systems Performance on Earnings Management. Enterprise Information Systems, 6(4), 491–517. https://doi.org/10.1080/17517575.2011.622414
Wairisal, R. J. A. I., & Hariyati. (2021). Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 71–78.
Weshah, S., Elessa, M., Shanti, A., Salameh, R., & Al-Tahat, S. (2021). Earning Management Practices Within ERP Environment: A Case Study of ERP’s Companies Listed in Amman Stock Exchange. WSEAS Transactions on Business and Economics, 18, 846–854. https://doi.org/10.37394/23207.2021.18.80
Wibisono, A. F. (2013). Dampak Implementasi Sistem ERP Terhadap Manajemen Laba dan Ketetapan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pengguna SAP yang Terdaftar di BEI). Jurnal Analisis Bisnis Ekonomi, 11(2), 106–117.
Yan, H., Liu, Z., Wang, H., Zhang, X., & Zheng, X. (2022). How Does The COVID-19 Affect Earnings Management: Empirical Evidence From China. Research in International Business and Finance, 63. https://doi.org/10.1016/j.ribaf.2022.101772
Akbar, D. M., & Harahap, K. (2021). Pengaruh Implementasi Sistem Enterprise Resource Planning (ERP) Terhadap Kualitas Informasi Akuntansi. Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI), 9(1).
Alzoubi, E. S. S. (2018). Audit Quality, Debt Financing, and Earnings Management: Evidence from Jordan. Journal of International Accounting, Auditing and Taxation, 30, 69–84. https://doi.org/10.1016/j.intaccaudtax.2017.12.001
Amos, B., Ibrahim, G., Nasidi, Dr. M., & Ibrahim, K. Y. (2016). The Impact of Institutional Ownership Structure on Earnings Quality of Listed Food/Beverages and Tobacco Firms in Nigeria. Journal of Arts, Science and Commerce, 7(1(1)), 20–30. https://doi.org/10.18843/rwjasc/v7i1(1)/03
Arniati, T., Puspita, D. A., Amin, A., & Pirzada, K. (2019). The Implementation of Good Corporate Governance Model and Auditor Independence in Earnings Quality Improvement. Entrepreneurship and Sustainability Issues, 7(1), 188–200. https://doi.org/10.9770/jesi.2019.7.1(15)
Asogwa, C. I., Ofoegbu, G. N., Nnam, J. I., & Chukwunwike, O. D. (2019). Effect of Corporate Governance Board Leadership Models and Attributes on Earnings Quality of Quoted Nigerian Companies. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1683124
Brazel, J. F., & Dang, L. (2008). The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates. Journal Of Information Systems, 22(2), 1–21. https://doi.org/10.2308/jis.2008.22.2.1
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021). The Role of ESG Performance During Times of Financial Crisis: Evidence From COVID-19 in China. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101716
Bryan, D. B., & Mason, T. W. (2016). Extreme CEO Pay Cuts and Audit Fees. Advances in Accounting, 33, 1–10. https://doi.org/10.1016/j.adiac.2016.02.001
Bursa Efek Indonesia. (2023). Tata Kelola Perusahaan. Retrieved June 20, 2023, from https://idx.co.id/id/tentang-bei/tata-kelola-perusahaan
Chen, S., Harris, L., Lai, J., & Li, W. (2016). ERP Systems and Earnings Quality: The Impact of Dominant Shareholdings in China. Journal of Emerging Technologies in Accounting, 13(2), 49–69. https://doi.org/10.2308/jeta-51547
CNN Indonesia. (2020, April 2). Imbas Corona, Utilitas Manufaktur Anjlok Hampir Separuh. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20200402183754-92-489761/imbas-corona-utilitas-manufaktur-anjlok-hampir-separuh
Danao, M., & Main, K. (2024). What Is SAP ERP? Retrieved from https://www.forbes.com/advisor/business/what-is-sap-erp/
El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate Governance and Earnings Management in Concentrated Markets. Journal of Business Research, 108, 291–306. https://doi.org/10.1016/j.jbusres.2019.11.013
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2). http://www.journals.uchicago.edu/t-and-c
Ferentinou, A. C., & Anagnostopoulou, S. C. (2016). Accrual-based and Real Earnings Management Before and After IFRS Adoption The Case of Greece. Journal of Applied Accounting Research, 17(1), 2–23. https://doi.org/10.1108/JAAR-01-2014-0009
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Githaiga, P. N., Kabete, P. M., & Bonareri, T. C. (2022). Board Characteristics and Earnings Management. Does Firm Size Matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573
Hapsari, D. P. (2019). Pengaruh Enterprise Resource Planning terhadap Kinerja Keuangan Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 3(2), 108–116. https://doi.org/10.33395/owner.v3i2.175
Hasanuddin, R., Darman, D., Taufan, M. Y., Salim, A., Muslim, M., & Putra, A. H. P. K. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality: An Empirical Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(6), 179–188. https://doi.org/10.13106/jafeb.2021
Helina, & Permanasari, M. (2017). Faktor-Faktor yang Mempengaruhi Kualitas Laba Pada Perusahaan Publik Manufaktur. Jurnal Bisnis Dan Akuntansi, 19(1a), 325–334.
Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise Resource Planning Systems: Comparing Firm Performance of Adopters and Nonadopters. International Journal of Accounting Information Systems, 4(3), 165–184. https://doi.org/10.1016/S1467-0895(03)00008-3
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kanti, A. (2021). Kualitas Laba Sebagai Pemoderasi Hubungan Antara Tata Kelola dan Kinerja Keuangan Terhadap Return Saham. E-Journal Akuntansi TSM, 1(1), 97–116.
Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. N. A. (2021). Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019). WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 20(2), 170–178. https://doi.org/10.22225/we.20.2.2021.170-178
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Larrabee, D. T., & Voss, J. A. (2012). Valuation Techniques: Discounted Cash Flow, Earnings Quality, Measures of Value Added, and real Options (1st ed.). John Wiley & Sons, Inc.
Lin, J. W., & Hwang, M. I. (2010). Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis. International Journal of Auditing, 14(1), 57–77. https://doi.org/10.1111/j.1099-1123.2009.00403.x
Magnanelli, B. S., Paolucci, G., & Pirolo, L. (2021). Diversity in Boardrooms and Firm Performance: The Role of Tenure and Educational Level of Board Members. Corporate Board Role Duties and Composition, 17(3), 31–41. https://doi.org/10.22495/cbv17i3art3
Mardianto, & Carin, L. (2021). Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2019. Forum Ekonomi, 23(3), 523–538. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI
Melyana, L., & Rohman, A. (2015). Analisis Pengaruh Konvergensi International Financial Reporting Standart (IFRS) Terhadap Earnings Management. Diponegoro Journal Of Accounting, 5(3), 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting
Menicucci, E. (2020). Earnings Quality: Definitions, Measures, and Financial Reporting. In Earnings Quality: Definitions, Measures, and Financial Reporting. Palgrave Macmillan. https://doi.org/10.1007/978-3-030-36798-5
Morris, J. J., & Laksmana, I. (2010). Measuring The Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management. Journal of Emerging Technologies in Accounting, 7(1), 47–71. https://doi.org/10.2308/jeta.2010.7.1.47
Mulchandani, K., Mulchandani, K., & Wasan, P. (2020). Dividends and Earnings Quality: Evidence From India. IIMB Management Review, 32(2), 166–176. https://doi.org/10.1016/j.iimb.2019.10.001
Nugroho, B. Y., & Eko, U. (2011). Board Characteristics and Earnings Management. Bisnis & Birokrasi, Jurnal Ilmu Administrasi Dan Organisasi, 18(1).
Nugroho, Y. P., Setiawan, D., & Wedari, L. K. (2022). The Role of The Audit Committee in Accounting and Finance Expertise On Earnings Quality. Corporate Governance and Organizational Behavior Review, 6(2), 41–51. https://doi.org/10.22495/cgobrv6i2p4
Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated Reporting and Earnings Quality: The Moderating Effect of Agency Costs. Pacific Basin Finance Journal, 60. https://doi.org/10.1016/j.pacfin.2020.101285
Patnaik, B. C. M., Satpathy, I., & Debnath, N. C. (2019). The Effect of ERP System Implementation on Real Earnings Management: Evidence From an Emerging Economy. International Journal of Civil Engineering and Technology (IJCIET), 10(3), 588–603.
Putri, L. E., & Darmayanti, Y. (2021). Pengaruh Usia, Pendidikan, Etnis, Tenure dan Board Ownership Terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia 2014-2018. Jurnal Kajian Akuntansi Dan Auditing, 16(2).
Rochmawati, N. E., Tarjo, & Musyarofah. (2020). The Implementation of Good Corporate Governance and Efforts to Prevent Fraud in Banking Companies. Jurnal Reviu Akuntansi Dan Keuangan, 10(1). https://doi.org/10.22219/jrak.v10i1.10268
Roup, A., & Purwanto, E. (2022). Dampak Implementasi Enterprise Resource Planning Terhadap Kualitas Informasi Keuangan, Manajemen Laba, dan Return of Equity. Jurnal Ilmiah Akuntansi Kesatuan, 10(3). https://doi.org/10.37641/jiakes.v10i3.1464
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). John Wiley & Sons Ltd.
Sharda, R., Delen, D., & Turban, E. (2018). Business Intelligence, Analystics, and Data Science: A Managerial Perspective (4th ed.). Pearson.
Sisdianto, E., Ramdani, R. F., & Fitri, A. (2019). Pengaruh Discretionary Accrual Terhadap Earnings Management: Studi Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 27–38. https://doi.org/10.35912/jakman.v1i1.4
Solomon, S. J., Bendickson, J. S., Marvel, M. R., McDowell, W. C., & Mahto, R. (2021). Agency Theory and Entrepreneurship: A Cross-Country Analysis. Journal of Business Research, 122, 466–476. https://doi.org/10.1016/j.jbusres.2020.09.003
Syahrul, Y. (2003, December 8). Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana. Tempo.Co. https://bisnis.tempo.co/read/33339/bapepam-kasus-kimia-farma-merupakan-tindak-pidana
Tsai, W. H., Lee, K. C., Liu, J. Y., Lin, S. J., & Chou, Y. W. (2012). The Influence of Enterprise Resource Planning (ERP) Systems Performance on Earnings Management. Enterprise Information Systems, 6(4), 491–517. https://doi.org/10.1080/17517575.2011.622414
Wairisal, R. J. A. I., & Hariyati. (2021). Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 71–78.
Weshah, S., Elessa, M., Shanti, A., Salameh, R., & Al-Tahat, S. (2021). Earning Management Practices Within ERP Environment: A Case Study of ERP’s Companies Listed in Amman Stock Exchange. WSEAS Transactions on Business and Economics, 18, 846–854. https://doi.org/10.37394/23207.2021.18.80
Wibisono, A. F. (2013). Dampak Implementasi Sistem ERP Terhadap Manajemen Laba dan Ketetapan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pengguna SAP yang Terdaftar di BEI). Jurnal Analisis Bisnis Ekonomi, 11(2), 106–117.
Yan, H., Liu, Z., Wang, H., Zhang, X., & Zheng, X. (2022). How Does The COVID-19 Affect Earnings Management: Empirical Evidence From China. Research in International Business and Finance, 63. https://doi.org/10.1016/j.ribaf.2022.101772
Published
2024-07-31
How to Cite
JOVITA, First Tania Putri; WEDARI, Linda Kusumaning.
Does Enterprise Resource Planning (ERP) Impact on Earnings Quality?.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, p. 250-263, july 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/114767>. Date accessed: 30 jan. 2025.
doi: https://doi.org/10.24843/JIAB.2024.v19.i02.p04.
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