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p-Index From 2021 - 2026
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All Journal Journal of Business Economics and Management
Siti Latifah
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas
Economics, Econometrics & Finance

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Pengaruh Implementasi Enterprise Resource Planning (ERP) Terhadap Kualitas Informasi Akuntansi PT Semen Padang Siti Latifah; Murniati .; Firsta .
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to determine the effect of the implementation of Enterprise Resource Planning (ERP) on the quality of accounting information at PT Semen Padang. The research uses a quantitative approach through a survey of employees involved in the use of ERP. Respondents were selected using purposive sampling, and the data were then analyzed using multiple linear regression, validity tests, reliability tests, classical assumption tests, t-tests, and F-tests.The results of the research show that ERP system quality has a positive and significant effect on the quality of accounting information. ERP user quality also has a positive and significant effect. Simultaneously, the two variables have an effect on the quality of accounting information, as evidenced by the significance value of the F-test being below 0.05. The coefficient of determination also shows that the quality of the ERP system and users is able to explain most of the variation in the quality of accounting information. These findings confirm that a reliable ERP system, supported by competent users, can improve the quality of accounting information.
Co-Authors Firsta . Murniati .