The Effect of Erp Effectiveness on the Accounting Information Quality with Personal Competence as Moderating Variabel on Pt. Aneka Gas Industri Tbk
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 08
Abstract
This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.
Authors and Affiliations
Surya, Galumbang Hutagalung, Yusuf Ronny Edward
Keywords
Related Articles
- EP ID EP705536
- DOI 10.47191/jefms/v4-i8-21
- Views 58
- Downloads 0
The Influence of Content Marketing and E-WOM on Customer Satisfaction through Brand Image in Content Creation Companies (Content Booster) in Malang City
The type of research used in this research is quantitative research. In this study the results obtained from the assistance of the SmartPLS Version 4 2023 program show that of the 4 variables tested, the one with higher...
Assessment of Quality Work Life on Employee Job Performance (A Study of Selected Staff from Moshood Abiola Polytechnic, Abeokuta, Ogun State)
This paper critically examined the impact of Quality Work Life on Employee Job Performance, with specific focus on Moshood Abiola Polytechnic, Abeokuta, Ogun-State. This study employed a descriptive survey design. A samp...
The Effect of Martial Law on Transfer Pricing in Ukraine
The purpose of this study was to describe the current state of tax control over transfer pricing in Ukraine. Analysing the effect of war and martial law on the tax system on the whole and transfer pricing as well, I woul...
Analysis of Corn Supply In Indonesia
Corn is an important food commodity in Indonesia. Corn production in Indonesia is influenced by various factors, including price, land area, soybean price, subsidized NPK fertilizer price, post-harvest agricultural machi...
Is it Always Desirable and Useful for Third Parties to Disproportionately Increase Disclosure Outside The Company?
The provision of information to outsiders has had a slow but steady increase in recent decades. At the beginning of the 1900s, a right to information for third parties outside the company and shareholders was not recogni...