ANALISIS KINERJA OPERASI PERUSAHAAN YANG MENERAPKAN SISTEM ENTERPRISE RESOURCE PLANING (Studi pada perusahaan terdaftar di BEI)

Embadella, Tramaprosa (2010) ANALISIS KINERJA OPERASI PERUSAHAAN YANG MENERAPKAN SISTEM ENTERPRISE RESOURCE PLANING (Studi pada perusahaan terdaftar di BEI). Other thesis, Universitas Sebelas Maret.

[img] PDF - Published Version
Download (616Kb)

    Abstract

    This study aims to obtain empirical evidence related to the implications of the implementation of Enterprise Resource Planning (ERP) in the period t0 to t4 by the companies listed in Indonesia Stock Exchange (IDX) toward companies operating performance that expressed by Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), and Pre Tax Profit Margin (PPM). For this purpose, this study uses the entire population of companies listed in the Stock Exchange during the period 2001-2005. Samples were selected using purposive sampling method and obtained 33 companies that implement ERP in the period 2001-2005. The samples then grouped into : healthy and unhealthy companies, manufacturing companies and non-manufacturing companies, and healthy manufacturing companies and unhealthy manufacturing companies in order to test the research hypothesis. The results showed empirical evidence that among the healthy companies and unhealthy companies that implement ERP systems have different operational performance (GPM, OPM, NPM, and PPM) are significant in the period t0 to t4, so the first hypothesis (H1a, H1b, H1c , and H1d) is supported. In addition, this study also able to proved the second hypothesis (H2A, H2B, H2C, and H2d) there are difference betwen GPM, OPM, NPM, and PPM in the period t0 to t4 between manufacturing and non manufacturing companies. Furthermore, the results also proved the third hypothesis (H3a, H3b, H3c, and H3d) there are difference between GPM, OPM, NPM, and PPM in the period t0 to t4 between healthy manufacturing companies and unhealthy manufacturing companies. Key words : Enterprise Resource Planning (ERP), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), dan Pre Tax Profit Margin (PPM).

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Devi Nurlita Sari
    Date Deposited: 25 Jul 2013 13:54
    Last Modified: 25 Jul 2013 13:54
    URI: http://eprints.uns.ac.id/id/eprint/9552

    Actions (login required)

    View Item