{"dcterms:modified":"2023-10-03","dcterms:creator":"A Dataverse Instance","@type":"ore:ResourceMap","@id":"https://dataverse.telkomuniversity.ac.id/api/datasets/export?exporter=OAI_ORE&persistentId=doi:10.34820/FK2/SNQLSU","ore:describes":{"Subject":"Social Sciences","Title":"THE IMPACT OF ERP AND XBRL IMPLEMENTATION ON THE ACCOUNTING INFORMATION QUALITY","Deposit Date":"2023-10-02","citation:Depositor":"Lestari, Tri Utami","citation:Description":{"dsDescription:Text":"Ketepatan waktu merupakan salah satu indikator karakteristik dari kualitas informasi\nakuntansi yang berarti informasi dalam laporan keuangan siap digunakan. Perkembangan industri\nsektor consumer cyclical di Indonesia cenderung berfluktuasi setelah pertumbuhan ekonomi.\nPertumbuhan ekonomi 2019-2021 meningkat 5,05%, ekonomi Indonesia akan tumbuh sebesar 3,69%\npada 2021, turun 2,07% pada 2020. Aturan terkait penyampaian laporan ke-uangan telah diatur oleh\nBursa Efek Indonesia dan Otoritas Jasa Keuangan. Namun, faktanya masih banyak perusa-haan\nsektor consumer cyclical di Bursa Efek Indonesia yang terlambat menyampaikan laporan\nkeuangannya. Penel-itian ini bertujuan untuk mengetahui pengaruh enterprise resource planning dan\nimplementasi extensible business reporting language terhadap ketepatan waktu penyampaian\npelaporan keuangan. Metode dalam penelitian ini adalah metode penelitian kuantitatif. Populasi\ndalam penelitian ini adalah perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek\nIndonesia selama tahun 2019-2021. Teknik pengambilan sampel dalam penelitian menggunakan\nteknik purposive sampling dan memperoleh sebanyak 115 sampel penelitian dalam kurun waktu\npengamatan selama 3 (tiga) tahun sehingga didapat 345 total sampel penelitian. Hasil penelitian\nmenunjukkan bahwa enterprise resource planning dan extensible business reporting language\nberpengaruh secara simultan terhadap ketepatan waktu pelaporan keuangan. Sedangkan secara\nparsial, hanya extensible business reporting language yang berpengaruh positif signifikan terhadap\nketepatan waktu penyampaian laporan keuangan. Sementara enterprise resource planning tidak\nberpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Penelitian ini\ndiharapkan dapat menjadi gambaran dan diharapkan perusahaan sektor consumer cyclical yang\nterdaftar di Bursa Efek Indonesia agar selalu memperhatikan tenggat waktu penyampaian laporan\nkeuangan ke publik agar menghindari sanksi dari Bursa Efek Indonesia maupun Otoritas Jasa\nKeuangan."},"citation:Contact":{"datasetContact:Name":"Lestari, Tri Utami","datasetContact:Affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies","datasetContact:E-mail":"triutamilestari@telkomuniversity.ac.id"},"Author":{"author:Name":"Lestari, Tri Utami","author:Affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies","Identifier Scheme":"ScopusID","Identifier":"57721809700"},"@id":"doi:10.34820/FK2/SNQLSU","@type":["ore:Aggregation","schema:Dataset"],"schema:version":"1.0","schema:datePublished":"2023-10-02","schema:name":"THE IMPACT OF ERP AND XBRL IMPLEMENTATION ON THE ACCOUNTING INFORMATION QUALITY","schema:dateModified":"Mon Oct 02 11:12:26 WIB 2023","schema:license":"https://creativecommons.org/publicdomain/zero/1.0/","dvcore:fileTermsOfAccess":{"dvcore:fileRequestAccess":false},"schema:includedInDataCatalog":"Telkom University Dataverse","ore:aggregates":[{"schema:name":"Tabulasi Data 1.tab","dvcore:restricted":false,"schema:version":3,"dvcore:datasetVersionId":842,"@id":"doi:10.34820/FK2/SNQLSU/IT3S2I","schema:sameAs":"https://dataverse.telkomuniversity.ac.id/api/access/datafile/:persistentId?persistentId=doi:10.34820/FK2/SNQLSU/IT3S2I","@type":"ore:AggregatedResource","schema:fileFormat":"text/tab-separated-values","dvcore:filesize":26174,"dvcore:storageIdentifier":"file://18aee677e24-2bbabd0c3a8c","dvcore:originalFileFormat":"application/vnd.openxmlformats-officedocument.spreadsheetml.sheet","dvcore:originalFormatLabel":"MS Excel Spreadsheet","dvcore:UNF":"UNF:6:2+jtbQJxz2opE0qa113WNw==","dvcore:rootDataFileId":-1,"dvcore:checksum":{"@type":"MD5","@value":"60ac4cbbb65c474a8103844349c8def3"}}],"schema:hasPart":["doi:10.34820/FK2/SNQLSU/IT3S2I"]},"@context":{"Author":"http://purl.org/dc/terms/creator","Deposit Date":"http://purl.org/dc/terms/dateSubmitted","Identifier":"http://purl.org/spar/datacite/AgentIdentifier","Identifier Scheme":"http://purl.org/spar/datacite/AgentIdentifierScheme","Subject":"http://purl.org/dc/terms/subject","Title":"http://purl.org/dc/terms/title","author":"https://dataverse.org/schema/citation/author#","citation":"https://dataverse.org/schema/citation/","datasetContact":"https://dataverse.org/schema/citation/datasetContact#","dcterms":"http://purl.org/dc/terms/","dsDescription":"https://dataverse.org/schema/citation/dsDescription#","dvcore":"https://dataverse.org/schema/core#","ore":"http://www.openarchives.org/ore/terms/","schema":"http://schema.org/"}}