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
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- EP ID EP705536
- DOI 10.47191/jefms/v4-i8-21
- Views 73
- Downloads 0
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