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All Journal Jurnal Pendidikan Bahasa Jepang Undiksha Maspari Journal Journal of Economics, Business, & Accountancy Ventura E-Dimas: Jurnal Pengabdian kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Pendidikan Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Akuntansi Kontemporer
Rilo Pambudi
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Enterprise Resource Planning (ERP) on Performance with Information Technology Capability as Moderating Variable Almatius Setya Marsudi; Rilo Pambudi
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2066

Abstract

This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Kefa Merindra Kinanthi Novena; Rilo Pambudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 2 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i2.7716

Abstract

This study aims to analyze the effect of profitability on earnings management, the effect of financial leverage on earnings management, the effect of firm size on earnings management, and the effect of institutional ownership on earnings management. The research objects are manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a purposive sampling method and obtains 219 sample observations. The data used are secondary data obtained from the IDX website and the respective companies websites. The data analysis methods used are descriptive statistics and multiple linear regression using SPSS 19 software. The results indicate that profitability has an effect on earnings management, financial leverage has an effect on earnings management, firm size has no effect on earnings management, and institutional ownership has no effect on earnings management.
Co-Authors Afif Afghohani, Afif Agus Susanto Alfianto, Dwi Almatius Setya Marsudi Arrosida, Hanum Budiman, Theresia Widyawati Busori, Akhmat Christine Winstinindah Sandroto Erawan, Yossie Fadhila, Alvin Faik Kurohman Farahsanti, Isna Gondo Puspito Ismiyati, Ismiyati Kautsar, Haqi Sang Kefa Merindra Kinanthi Novena Kristianti, Maria Loki Leony, Vanessa Maria Loki Kristianti Noorsakti Wahyudi Oktiandra, Stephanie Natha Shahab, Dahris Sumani Sumani Syaifuddin, Muhammad Arif Weli Imbiri Yasintha Soelasih Yossie Erawan