Pengaruh Penerapan Enterprise Resource Planning (ERP) Dan Kualitas Audit Terhadap Penyajian Laporan Keuangan Pada CV Putera Perkasa
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Abstract
Penelitian ini bertujuan untuk mengkaji pengaruh penerapan Enterprise Resource Planning (ERP) dan kualitas audit terhadap penyajian laporan keuangan pada CV Putra Perkasa, sebuah perusahaan jasa di Kota Malang. Pelaporan keuangan yang akurat dan dapat dipercaya menjadi elemen penting dalam menjaga kepercayaan pemangku kepentingan serta mendukung pengambilan keputusan strategis. ERP hadir sebagai solusi modern untuk meningkatkan efisiensi pelaporan dengan mengintegrasikan berbagai proses bisnis dalam satu sistem terpusat. Dalam penelitian ini, data dikumpulkan melalui survei kuantitatif menggunakan kuesioner tertutup yang disebarkan kepada karyawan yang terlibat langsung dalam proses pelaporan keuangan dan penggunaan sistem ERP berbasis SAP. Analisis dilakukan dengan pendekatan regresi linier berganda untuk menguji hubungan antara variabel. Hasil penelitian menunjukkan bahwa baik penerapan ERP maupun kualitas audit berpengaruh positif terhadap kualitas penyajian laporan keuangan. Secara simultan, kedua variabel tersebut mampu meningkatkan keakuratan, relevansi, dan transparansi laporan keuangan perusahaan. Temuan ini memberikan implikasi praktis bagi perusahaan jasa skala menengah dalam mengoptimalkan sistem pelaporan keuangan melalui penguatan infrastruktur teknologi informasi serta peningkatan kompetensi dan independensi audit. Ke depan, sinergi antara teknologi informasi dan fungsi audit yang efektif menjadi kunci penting dalam mewujudkan pelaporan keuangan yang kredibel dan dapat diandalkan.
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