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 62
- Downloads 0
Analysis of the Impact Regional Expenditures on Poverty in Indonesia
The purpose of this study was to determine the effect of government spending (Education, Health, Housing and Public Facilities, and Social Protection), GRDP, DAU, and population on the poverty of the provinces in Indones...
Analysis of Workload, Occupational Safety and Health (K3) and its Impact on Turnover Intention on Process Employees in Plastic Processing Companies (Case Study at ABC Company, Bandung)
The Company was founded to achieve a predetermined goal. To achieve this goal, companies must be able to pay attention to and maintain their employees so that they can survive and have no desire to leave (turnover intent...
Determinants of Financial Distress on Retail Companies in Indonesia
This study aims to examine the effect of board size on financial distress with the proportion of independent commissioners as a variable that moderates the relationship between board size and financial distress. The popu...
The Influence of Leadership Style and Motivation on Employee Performance in the Department of Transportation, Tourism, Communication and Informatics in Ngada District
Organizational goals stated in the vision and mission of the organization are influenced by employee performance and leadership style. The Department of Transportation, Tourism, Communication and Information Technology i...
Marketing Strategy 5.0 on Live Streaming Commerce Tiktok
This research explores the role of live streaming features in marketing strategy in the context of Marketing Strategy 5.0 and e-commerce live streaming. Using a qualitative phenomenological approach involving direct obse...