This study aims to obtain empirical evidence related to the implications of the
implementation of Enterprise Resource Planning (ERP) in the period t0 to t4 by the
companies listed in Indonesia Stock Exchange (IDX) toward companies operating
performance that expressed by Gross Profit Margin (GPM), Operating Profit Margin
(OPM), Net Profit Margin (NPM), and Pre Tax Profit Margin (PPM). For this purpose,
this study uses the entire population of companies listed in the Stock Exchange during
the period 2001-2005. Samples were selected using purposive sampling method and
obtained 33 companies that implement ERP in the period 2001-2005. The samples then
grouped into : healthy and unhealthy companies, manufacturing companies and non-manufacturing companies, and healthy manufacturing companies and unhealthy
manufacturing companies in order to test the research hypothesis.
The results showed empirical evidence that among the healthy companies and
unhealthy companies that implement ERP systems have different operational
performance (GPM, OPM, NPM, and PPM) are significant in the period t0 to t4, so the
first hypothesis (H1a, H1b, H1c , and H1d) is supported. In addition, this study also able
to proved the second hypothesis (H2A, H2B, H2C, and H2d) there are difference
betwen GPM, OPM, NPM, and PPM in the period t0 to t4 between manufacturing and
non manufacturing companies. Furthermore, the results also proved the third hypothesis
(H3a, H3b, H3c, and H3d) there are difference between GPM, OPM, NPM, and PPM in
the period t0 to t4 between healthy manufacturing companies and unhealthy
manufacturing companies.
Key words : Enterprise Resource Planning (ERP), Gross Profit Margin (GPM),
Operating Profit Margin (OPM), Net Profit Margin (NPM), dan Pre
Tax Profit Margin (PPM)
