期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2014
卷号：61
期号：1
出版社：Journal of Theoretical and Applied
摘要：The objective of this study is to make a conceptual framework for testing the correlation hypothesis of ERP implementation, adherence to COSO, and GCG implementation. Then, the writer will test the effect of ERP implementation, adherence to COSO, and GCG implementation to ERP implementation and its implications to financial performance. This conceptual framework will use ERP performance as intervening variable. This writing is aimed at manufacturing industries in Indonesia which have implemented ERP, guided by COSO, and applied GCG as well. From the previous studies, there are spaces to do a research relating to ERP implementation, adherence to COSO, and GCG implementation to ERP implementation and its implications to financial performance. This research is still a literature study, so that the concept written here is still a conceptual framework which has to be tested empirically.
