DAMPAK IMPLEMENTASI SISTEM ERP TERHADAP MANAJEMEN LABA DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pengguna SAP yang Terdaftar di BEI)

Information technology is significantly changing the operating practices of an increasing number of companies globally. ERP system is one kind of development information technology on traded companies. That system have important implications for the accounting transaction and reporting financial statement process. This study examines the development of enterprise resource planning (ERP) system as a means of impact on earning mangement and timeliness financial statement. Earning management and timeliness are important think on financial statement, that can be impact on quality of financial statement. The result show that ERP system, can�t reduce significantly value of earning management. We also find that ERP system increasing in the absolute value of timeliness financial statement. These results can be use to considered for the companies which want to implement ERP system. Especially how companies to preparers initially adopting or implementing new versions of ERP application. Besides that, this results can be use to auditors how to serving clients with ERP systems, and for the regulators overseeing the financial statement in ERP industry