THE IMPACT OF ERP AND XBRL IMPLEMENTATION ON THE ACCOUNTING INFORMATION QUALITY
Keywords:
enterprise resource planning, extensible business reporting language, ketepatan waktu penyampaian laporan keuangan.
Abstract
One of the indicators of the quality of accounting information is timeliness, which indicates that the information in the financial statements is usable. In Indonesia, the industrial development of the consumer cyclical sector tends to fluctuate in tandem with economic growth. The economic growth rate will increase by 5.05% between 2019 and 2021; Indonesia’s economy will grow by 3.69% in 2021, down from 2.07% in 2020. The Indonesia Stock Exchange and the Financial Services Authority have established rules regarding the submission of financial reports. Nonetheless, many companies in the consumer cyclical sector on the Indonesia Stock Exchange are still delinquent in submitting their financial reports. This study seeks to determine how enterprise resource planning and extensible business implementation reporting language affect the timeliness of financial report submissions. This study employs a quantitative research methodology. This study’s population consists of cyclical consumer sector firms listed on the Indonesia Stock Exchange between 2019 and 2021. This study employed a purposive sampling strategy to collect 115 research samples over a 3-year observation period for a total of 345 research samples. According to the study’s findings, enterprise resource planning and extensible business reporting language impact the timeliness of financial reporting simultaneously. Although partially, only the extensible business reporting language significantly impacts the timeliness of financial report submission. In the meantime, enterprise resource planning does not significantly impact the timeliness of financial report submission. In order to avoid sanctions from the Indonesia Stock Exchange and the Financial Services Authority, it is hoped that consumer cyclical sector companies listed on the Indonesia Stock Exchange will always adhere to the deadline for submitting financial reports to the public.
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Puspitasari, A., & Nugrahanti, Y. W. (2016). Pengaruh hubungan politik, ukuran KAP, dan audit tenure terhadap manajemen laba riil. Journal Akuntansi Dan Keuangan, 18(1), 27–43. Https://doi.org/10.9744/jak.18.1.27-43
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Rahayu, R. T. (2018). Pengaruh Implementasi Enterprise Resource Planning (Erp) Terhadap Kualitas Informasi Akuntansi Dengan Kompetensi Personal Pengolahan Data Sebagai Variabel Moderating. Bitkom Research, 63(2), 1–3. Http://Repositori.Uin-Alauddin.Ac.Id/13892/1/Pengaruh Implementasi Enterprise Resource Planning.Pdf
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Alberth D. Rupang, Dr. Syaikhul Falah, SE., M.Si,Bill J. C. Pangayow, SE., M.Si., Ak., C. (2019). Pengaruh Penerapan Xbrl Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018) Alberth D. Rupang 1. Jurnal Akuntansi & Keuangan Daerah, 14(November), 38–55.
Alvin. (2018). Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Penerapan XBRL di Bursa Efek Indonesia.
Amin, R., & Firmansyah, A. (2023). Cash holding, leverage, political connections, and earnings quality: the moderating role of corporate social responsibility. Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), 19–42.
Arinda, H., & Dwimulyani, S. (2018). Audit terhadap tax avoidance dengan good corporate governance sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 5(1), 123–140.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 133–142. Https://doi.org/10.46306/rev.v1i1.13
Astriah, S. W., Akhbar, R. T., Apriyanti, E., & Tullah, D. S. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi, 10(2), 387–401. Https://doi.org/10.37932/ja.v10i2.437
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh ukuran perusahaan dan leverage terhadap manajemen laba. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi - Universitas PGRI Madiun, 5(1), 501–515.
BEI. (2015). XBRL. Bursa Efek Indonesia. Https://www.idx.co.id/id/perusahaan-tercatat/xbrl
BEI. (2021). Taksonomi XBRL. Bursa Efek Indonesia. Https://www.idx.co.id/id/perusahaan-tercatat/xbrl
Budiartha, N. M. S. R. Dan I. K. (2020). Pengaruh Kualitas Sistem, Kualitas Informasi Dan Perceived Usefulness Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi. Klabat Accounting Review, 1(2), 1. Https://doi.org/10.31154/kar.v1i2.475.1-11
Chugh, R., Division, T. E., Sharma, S. C., & Division, T. E. (2017). Lessons Learned from Enterprise Resource Planning ( ERP ) Implementations in an Australian Company. International Journal of Enterprise Information Systems, 13(3), 23–35. Https://doi.org/10.4018/IJEIS.2017070102
Dian Tami Kosasih. (2021). BEI Terapkan Klasifikasi Industri Baru IDX-IC Mulai 25 Januari 2021. Liputan6.Com. Https://www.liputan6.com/saham/read/4466421/bei-terapkan-klasifikasi-industri-baru-idx-ic-mulai-25-januari-2021
Duli, N. (2019). Metodologi Penelitian Kuantitatif: Beberapa Konsep Dasar untuk Penulisan Skripsi & Analisis Data dengan SPSS. Deepublish. Https://books.google.co.id/books?Id=a6frdwaaqbaj&printsec=copyright&hl=id#v=onepage&q&f=false
Elfarmawi, W. (2019). Challenges affecting the implementation of Enterprise Resource Planning (ERP) system: An analysis. Journal of Systems Integration, 10(3), 35–43.
Galy, E., & Sauceda, M. J. (2014). Post-implementation practices of ERP systems and their relationship to financial performance. Information and Management, 51(3), 310–319. Https://doi.org/10.1016/j.im.2014.02.002
Geno, M. R. P., Firmansyah, A., Prakosa, D. K., & Widyansyah, A. S. (2022). Financial Leverage and Idiosyncratic Risk in Indonesia: Does Integrated Reporting Matter? Jurnal Riset Akuntansi Kontemporer, 14(1), 22–31. Https://doi.org/10.23969/jrak.v14i1.5172
Handayani, M., Farlian, T., & Ardian, A. (2019). Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 6(2), 171–182. Https://doi.org/10.24815/jdab.v6i2.13082
Harahap, S. N., & Putri, H. A. H. (2017). Analisis Pengaruh Adopsi Xbrl Terhadap Biaya Utang Full. Sna Xx, 3(1), 1–21.
Hendrawaty, E. (2017). Excess cash. CV. Anugrah Utama Raharja.
Hery. (2021). Analisis Laporan Keuangan-Integrated And Comprehensive. Gramedia Widiasarana Indonesia.
Https://books.google.co.id/books/about/Analisis_Laporan_Keuangan_Integrated_And.html?Id=cfkjeaaaqbaj&redir_esc=y
Imam Ghozali. (2021). Aplikasi Analisis Multivariance Dengan Program IBM SPSS 26 (Edisi 10 (). Badan Penerbit Universitas Diponegoro.
Lestari, T. U., Putri, K. P., & Devi, M. C. (2021). The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Jurnal Dinamika Akuntansi Dan Bisnis, 8(2), 181–196. Https://doi.org/10.24815/jdab.v8i2.21335
Mahardika, S. A., & Harahap, S. N. (2018). Analisis Pengaruh Adopsi Xbrl Terhadap Asimetri Informasi Dengan Corporate Governance Sebagai Pemoderasi (Analysis of Xbrl Adoption’S Impact on Information Asymmetry, With Corporate Governance As Moderating Variable). Jurnal Akuntansi Dan Keuangan Indonesia, 15(2), 217–236. Https://doi.org/10.21002/jaki.2018.12
Meiryani, Suzan, L., Sudrajat, J., & Joemsittiprasert, W. (2020). Impact of accounting information system and intensity of energy on energy consumption in sugar industry of indonesia: Moderating role of effectiveness of supply chain. International Journal of Energy Economics and Policy, 10(5), 647–654. Https://doi.org/10.32479/ijeep.10221
Muchlis, F., Primadyan, M., R. Shauki, E., & Diyanty, V. (2019). Xamining XBRL Early Adopters: A Study of Determinants and Value Relevance. 89(Apbec 2018), 267–274. Https://doi.org/10.2991/apbec-18.2019.35
Nawawi, M., & Fajri, E. (2022). Integrasi Sistem ERP, Arus Informasi Dan Kualitas Informasi. Jurnal Akademi Akuntansi, 5(1), 88–101. Https://doi.org/10.22219/jaa.v5i1.18054
Nel, L. P. S. And G. F. (2012). The adoption of XBRL in South Africa : an empirical study. Emerald Group Publishing Limited, 30(3), 409–425. Https://doi.org/10.1108/02640471211241672
Nurardi Wijaya, K., & Putu Eka Widiastuti, N. P. E. W. (2020). Pengaruh Extensible Business Reporting Language (XBRL), Ukuran Perusahaan dan Leverage Terhadap Kualitas Informasi. PROSIDING BIEMA Business Management, Economic, and Accounting National Seminar, 1, 1043–1058.
Nurmiati. (2016). Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan. Jurnal Ekonomi Dan Manajemen JEB Unmul, 13(2), 167–171.
Nuryanti, D., & Suprantiningrum, R. (2016). Analisis Dan Perancangan Sistem Informasi Akuntansi Penjualan, Piutang Dan Penerimaan Kas (Studi Kasus pada UD.Praktis di Magetan). Serat Acitya-Jurnal Ilmiah UNTAG Semarang, 5(2), 2302–2752.
Olivia, N. (2021). Pengaruh Kualitas Informasi Dan Kualitas Sistem Terhadap Kepuasan Pemakai Enterprise Resource Planning (Erp). Sumatera, Jl Karang, Ulak Utara, Padang Syaputra, Riki, 6–7. Http://repo.bunghatta.ac.id/3293/3/36 ARIF MURANDA 1510017411019 BAB I.pdf
Prakoso, P. A., & Wahyudi, D. (2022). Faktor – Faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan ( Studi Perusahaan Manufaktur di Bursa Efek Indonesia Tahun Periode 2017-2019 ). 15(1), 284–285.
Prasetia, T. E., Tommy, P., & Saerang, I. S. (2014). Struktur Modal, Ukuran Perusahaan Dan Risiko Perusahaan Terhadap Nilai Perusahaan Otomotif Yang Terdaftar Di Bei. Ukuran… Jurnal EMBA, 8792(2), 879–889.
Puspitasari, A., & Nugrahanti, Y. W. (2016). Pengaruh hubungan politik, ukuran KAP, dan audit tenure terhadap manajemen laba riil. Journal Akuntansi Dan Keuangan, 18(1), 27–43. Https://doi.org/10.9744/jak.18.1.27-43
Putu Purnama Dewi, N. L. P. A. (2019). Success Factors Analysis Of The Application Of “ Enterprise Resource Planning” (ERP) In ERP User Companies in Bali Region. JRAMB,Prodi Akuntansi,Fakultas Ekonomi,UMB Yogyakarta, 5(1), 46.
Rahayu, R. T. (2018). Pengaruh Implementasi Enterprise Resource Planning (Erp) Terhadap Kualitas Informasi Akuntansi Dengan Kompetensi Personal Pengolahan Data Sebagai Variabel Moderating. Bitkom Research, 63(2), 1–3. Http://Repositori.Uin-Alauddin.Ac.Id/13892/1/Pengaruh Implementasi Enterprise Resource Planning.Pdf
Rodríguez, R., Molina-castillo, F., & Svensson, G. (2020). The mediating role of organizational complexity between enterprise resource planning and business model innovation. Industrial Marketing Management, 84(September 2019), 328–341. Https://doi.org/10.1016/j.indmarman.2019.09.007
Roger Bougie, U. S. (2019). Research Methods For Business: A Skill Building Approach (8 th). Wiley.
Https://books.google.co.id/books/about/Research_Methods_for_Business.html?Id=nkv1xweacaaj&redir_esc=y
Saputra, A. D., Irawan, C. R., & Ginting, W. A. (2020). Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay. Owner (Riset Dan Jurnal Akuntansi), 4(2), 286. Https://doi.org/10.33395/owner.v4i2.239
Sugiyono. (2017). Metode Penelitian. Alfabeta.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo (ed.)). Alfabeta.
Sukmadilaga, C., Winarningsih, S., Yudianto, I., Lestari, T. U., & Ghani, E. K. (2023). Does Green Accounting Affect Firm Value ? Evidence from ASEAN Countries. International Journal of Energy Economics and Policy, 13(2), 509–515.
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Published
2023-06-10
How to Cite
Lestari, T., & Musrady, R. (2023). THE IMPACT OF ERP AND XBRL IMPLEMENTATION ON THE ACCOUNTING INFORMATION QUALITY. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 373-393. https://doi.org/10.31955/mea.v7i2.3019
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Articles
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