ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA
Abstract: Indonesia’s
State-Owned Enterprise corporations nowadays are demanded to improve their
internal control system effectiveness by creating a Good Corporate Governance
as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun
2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation
into their business process as one of their information technology strategy.
This study aims to analyze the effect of ERP systems implementation on the
existence of internal control weaknesses over State-Owned Enterprise firms’
financial reporting in Indonesia. The samples of this research consisted of
fifty four State-Owned Enterprise firms which had conducted operating business
activities in 2010 and 2011, either have or have not announced implementation
of ERP systems. Purposive sampling was used to select the control firms.
Logistic regression was run by IBM SPSS software for data analysis and
hypothesis examination, for instance Ogneva et al. (2007). Result of this study
indicated that implementation of ERP systems contributes a positive influence,
which is significant to the effectiveness of internal controls over State-Owned
Enterprise firms’ financial reporting.
Penulis: Putri Catalya, P.
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd140926
