Analysis of Enterprise Resource Planning (Erp) Implementation Toward Financial Performance As Parameters of Good Corporate Governance (Gcg)’S Accountability Principle (Manufacture Companies Listed on Indonesia Stock Exchange (IDX))

Hafidhallah, Karima Dina (2016) Analysis of Enterprise Resource Planning (Erp) Implementation Toward Financial Performance As Parameters of Good Corporate Governance (Gcg)’S Accountability Principle (Manufacture Companies Listed on Indonesia Stock Exchange (IDX)). Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Good Corporate Governance (GCG) is one the system for enhance the success of the business and the accountability of the company based on the legal regulations and ethical values. There are various tools to support GCG; one of them is the Enterprise Resource Planning (ERP). ERP is a software system that integrates and optimizes modern business processes of marketing, logistic, production, just-in-time (JIT) manufacturing, materials, total quality, finance, and human resource management. There is an interesting fact on PT. Indocement that implements ERP to support GCG. During the implementation of ERP system, the company is experiencing an increase in the financial statements which it supports good corporate governance in terms of accountability. But there are also facts that address failures in the implementation of ERP. Therefore, the purpose of this study was to determine whether the implementation of the ERP system will affect GCG of the financial performance of the company. The company's performance is measured by financial ratios Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and the Gross Profit Margin (GPM). The sample used in this study is a company listed on the Indonesia Stock Exchange (BEI) and have implemented ERP systems with the ERP system implementation time span from 2005 to 2015. The samples in this study using purposive sampling and based on predetermined criteria, collected 11 companies listed on the Stock Exchange that have implemented ERP systems.. Methods of data analysis using paired-sample t test to measure the difference before and after the implementation of the ERP system. The results of this study indicate that there is a significant difference of ROA and GPM before and after the implementation of ERP systems, but there are no significant differences of ROS and NPM before and after the implementation of ERP systems. ERP implementation to contribute positively to the implementation of the Accountability GCG as evidenced from the increase in ROA and GPM.

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