PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

  • Ruby Ketsiama Meijer P
  • Hendra Gunawan

Abstract

This  study  aims  to  examine  the  effect  of  enterprise  resource  planning  implementation  on  the  performance  of
manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is
seen  through  sales  and  total  assets.  Samples  were  taken  by  using  purposive  sampling  and  meeting  the  sample
criteria.  The  analysis  technique  used  in  this  research  is  multiple  regression  analysis.  The  results  show  that  the
implementation  of  enterprise  resource  planning  significantly  affects  the  company's  performance  is  reinforced  by
high sales level and also affect the company's performance significantly reinforced by a large asset. The high sales
and  total  assets  can  improve  the  performance  of  companies  implementing  ERP.  Both  of  these  factors  have  a
significant  influence.  The  results  of  this  study  are  expected  to  add  to  the  research  literature  on  the  factors  that
strengthen the performance of manufacturing companies that implement ERP. Future research can change the size
of the company viewed from the income or the number of employees.
Keywords: Enterprise performance, enterprise resource planning, sales, total assets

Published
2017-09-29
How to Cite
MEIJER P, Ruby Ketsiama; GUNAWAN, Hendra. PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 2, p. 126-139, sep. 2017. ISSN 2548-9917. Available at: <https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/507>. Date accessed: 25 may 2018.