The Influence of Experience in Using ERP (Enterprise Resource Planning) and Segment Reporting on Corporate Performance
Authors/Creators
- 1. Accounting Department, Universitas Diponegoro, Indonesia)
- 2. (Accounting Department, Universitas Diponegoro, Indonesia)
Description
This study aims to analyze the influence of experience in using ERP (Enterprise Resource Planning) and segment reporting on corporate performance by using decision-usefulness theory. The independent variable in this study are the experience in using ERP and segment reporting. The dependent variable in this study is corporate performance.The population used in this study are manufacturing and construction companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample in this study was selected based on the purposive sampling method with some criteria. The sample used was 34 companies in the period 2017-2019 so that a total sample was 102. The analysis method used was multiple regression linear with Partial Least Square (PLS) estimation using the SmartPLS 3.0 software.The results shows that the experience in using ERP and segmentreporting partially and simultaneouslyhave a positive and significant impact on corporate performance
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Additional details
References
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