DAFTAR ISI

Halaman

DAFTARI ISI ............................................................................................

BAB I PENDAHULUAN

1.1 Latar Belakang ................................................................................ 1

1.2 Rumusan Masalah ........................................................................... 6

1.3 Tujuan dan Manfaat Penelitian....................................................... 7

1.3.1. Tujuan Penelitian ................................................................... 7

1.3.2. Manfaat Penelitian ................................................................. 7

BAB II TINJAUAN PUSTAKA

2.1 Penelitian Terdahulu .. ......................................................... 8

2.2 . Grand Theory ............................................................................ 13

2.2.1. Theory Reasoned Action ( TRA ) ........................................

13

2.2.2 Pengertian Sistem Enterprise Resource Planning (ERP) ..... 15

2.2.3 Implementasi Enterprise Resource Planning (ERP).................. 15

2.2.3 Unsur unsurr Enterprise Resource Planning (ERP) ........... 16

2.2.4 Fungsi Enterprise Resource Planning (ERP) ........ 19

2.2.5 Modul - modul Enterprise Resource Planning (ERP) 19

2.2.6 Faktor PendukungKeberhasilan (ERP).................... 20

2.2.7 Kualitas Informasi Akuntansi ... 22

2.2.8 Karakteristik Kualitas Informasi Akuntansi ......................... 22

2.3 Kerangka Konseptual. . 24

2.4 Pengembangan Hipotesis 25

2.4.1 Pengaruh Enterprise Resource Planning ( ERP ) dengan Kualitas

Informasi Akuntansi
BAB III METODE PENELITIAN

3.1 Jenis Penelitian................................................................................ 28

3.2 Lokasi Penelitian............................................................................. 28

3.3 Metode Pengumpulan Data ...................................................... 28

3.4 Populasi dan Sampel ............................................................. 29

3.4.1 Populasi................................................................... 29

3.4.2 Sampel............................................................. 29

3.5 Teknik dan Alat Pengumpulan Data 30

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3.5.1 Teknik Pengumpulan Data ......................................... 30

3.5.2 Alat Pengumpulan Data................................................. 30

3.6 Jenis dan Sumber Data........................................................... 31

3.6.1 Jenis Data ................................................................... 31

3.6.2 Sumber Data ................................................................. 31

3.7 Identifikasi Variabel.............................................................. 32

3.8 Klasifikasi Variabel ............................................................. 32

3.9 Definisi Operasi Variabel ..................................................... 32

3.10 Instrumen Penelitian............................................................. 34

3.11 Prosedur Analisis Data.......................................................... 37

3.11.1 Analisis Data..... 37

3.11.2 Metode Transform Data .................................................... 41

3.11.3 Uji
3.11.4 Statistik Deskrptif
Validitas ...............................................................
Instrument .......................................................... 42
42
3.11.5 Uji Reliabilitas Instrument.......................................................
44
3.12 Uji Asumsi Klasik .................................................................. 45

3.13 Analisis Regresi Linear Sederhana........................................ 46

3.14 Pengujian Hipotesis.............................................................. 47

3.14. 1 Analisis Kofisien Determinasi................................... 47