FAKTOR KEBERHASILAN KRITIS, ENTERPRISE RESOURCE PLANNING SYSTEM, MANAGEMENT CONTROL SYSTEM FORMAL DAN KINERJA
Abstrak: This study
investigated the relationship of the critical success factors that top
management support and user training and education for enterprise resource
planning systems (ERPs) as well as the impact of ERP systems on the performance
with the use of MCS. The focus of MCS used in this study is the formal MCS.
This study uses structural equation modeling as a tool of analysis and PLS
Smart software used to process data. Overall, the findings of this study are:
top management support and user training and education that acts as a variable
antacedent have a positive and significant impact on the ERP system; formal MCS
as intervening variables mediate the positive and significant between the ERP
system’s financial performance and non performance finance; there is a
significant and positive relationship between financial performance with
financial performance. Limitations of this study is focused on the formal sector
of the MCS, critical success factors are also only focused on top management
support and user training and education.
Penulis: Tubagus Ismail
Kode Jurnal: jpakuntansidd120326
