Pengaruh Penerapan Enterprise Resource Planning (ERP) Terhadap Kinerja Keuangan Perusahaan Food And Beverages Yang Terdaftar di Bursa Efek Indonesia Dengan Firm Size dan Total Aset Sebagai Variabel Moderasi

Abstract

his study aims to determine and analyze the effect of Enterprise Resource Planning (ERP) implementation moderated by sales and total assets on the Return on Investment (ROI) of food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022.

    The analytical tools used include analysis of research variables, classical assumption tests consisting of normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests, moderated regression analysis, and hypothesis testing consisting of t-statistic tests and determination coefficient tests.

    The results of the analysis show that ERP implementation has a significant effect on the ROI of food and beverage companies, with sales moderation. The data shows that when sales increase, the positive impact of ERP implementation on ROI also increases. This indicates that companies that implement ERP well can optimize their business processes, thereby increasing operational efficiency and in turn increasing sales. The analysis also shows that total assets serve as a moderating variable in the effect of ERP implementation on ROI. The results show that companies with larger total assets tend to gain more significant benefits from ERP implementation. This may be due to the ability of larger companies to invest in more sophisticated ERP technology and have the resources to manage its implementation effectively.