The Effect of Enterprise Resource Planning System Implementation and Internal Control System on Firm Value

Izah, Nurul Aini (2024) The Effect of Enterprise Resource Planning System Implementation and Internal Control System on Firm Value. S1 thesis, Universitas Andalas.

[img] Text (Cover and Abstract)
Cover and Abstract.pdf - Published Version

Download (160kB)
[img] Text (BAB I)
Thesis_Aini Nurul Izah (1910532062).pdf - Published Version

Download (1MB)
[img] Text (Referances)
References.pdf - Published Version

Download (272kB)
[img] Text (BAB V)
BAB V.pdf - Published Version

Download (199kB)
[img] Text (Thesis_Aini Nurul Izah)
Thesis_Aini Nurul Izah (1910532062).pdf - Published Version
Restricted to Repository staff only

Download (1MB) | Request a copy

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) system implementation and internal control system on firm value of manufacture sector companies listed on Indonesia Stock Exchange (IDX). The independent variables in this study are ERP system implementation and internal control system measured using the internal control disclosure index (ICDI). The dependent variable is firm value measured by the Price to Book Value (PBV) ratio. The data analysis technique used in this study is multiple linear regression analysis through SPSS 27 program. The data were collected using purposive sampling method from annual reports 2020-2022 with a total sample of 177 firm-years from 63 manufacture companies listed on the IDX. The results of this study indicate that ERP system implementation and internal control system simultaneously affect firm value. Meanwhile, partially ERP system does not have a significant effect on firm value and internal control system has an effect on firm value.

Item Type: Thesis (S1)
Supervisors: Dr. Asniati, SE., MBA., CA., Ak., CSRS., CSRA
Uncontrolled Keywords: Enterprise Resource Planning (ERP); Internal Control System; Internal Control Disclosure Index; Firm Value; Price to Book Value (PBV)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: s1 akuntansi internasional
Date Deposited: 08 Oct 2024 04:22
Last Modified: 16 Oct 2024 06:58
URI: http://scholar.unand.ac.id/id/eprint/480021

Actions (login required)

View Item View Item