Enterprise Resource Planning Implementation and Accounting Information Quality

DOI: 10.5176/2010-4804_2.4.247

Authors: Y Anni Aryani and Krismiaji

Abstract:

This study investigates the effect of ERP system implementation on accounting information quality of firms listed in Indonesian Stock Exchange. The accounting information quality proxies are relevance and faithful representation. Relevance is measured with time lag between fiscal year-end and earnings announcements date, whereas faithful representation is measured with absolute discretionary accrual. The study finds that the implementation of ERP system increase the absolute discretionary accrual, thus the faithful representation of the accounting information decreases. With respect to relevance, firms with incentive to increase the timeliness of earning release date experience a decrease in reporting lag after implementing ERP system.

Keywords: ERP system implementation, discretionary accruals, relevance, faithful representation

citation_author: Y Anni Aryani
citation_author: Krismiaji
citation_pdf_url: http://www.downloads.globalstf.org/upload/GBR{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}20Vol{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}202{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}20No{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}204/GBR{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}20Vol{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}202{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}20No{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}204{6e6090cdd558c53a8bc18225ef4499fead9160abd3419ad4f137e902b483c465}20Paper_5.pdf
citation_publication_date: 2013/08/16
citation_title: Enterprise Resource Planning Implementation and Accounting Information Quality

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