SAP-Based ERP Implementation and Accounting Information Quality at PT Perkebunan Nusantara IV

Abstract

This research investigates SAP-based Enterprise Resource Planning implementation effects on accounting information quality at PT Perkebunan Nusantara IV Regional II Medan. Employing quantitative methodology with 35 employee respondents from accounting and finance divisions, the study examines ERP deployment impacts through questionnaire-based primary data collection. Multiple linear regression analysis reveals significant positive relationships between SAP-ERP implementation and information quality (t-value: 3.519, significance: 0.001). The determination coefficient (R²=0.449) demonstrates that SAP-ERP explains 44.9% of accounting information quality variance, with remaining factors including user competence and internal controls. Findings confirm strategic technology adoption enhances financial reporting accuracy, timeliness, and relevance, supporting effective managerial decision-making processes in plantation enterprises.