PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KUALITAS AUDIT TERHADAP PENENTUAN OPINI AUDIT

DOI: https://doi.org/10.32722/eb.v11i2.640

Abdul Rahman, Titi Suhartati

Abstract


Abstrak
Penelitian ini menguji pengaruh penerapan sistem informasi akuntansi dan kualitas audit terhadap penentuan opini audit. Penelitian menggunakan data primer yang diperoleh metode survey menggunakan kuesioner.Metode pemilihan sampel menggunakan purposive sampling dengan memilih akuntan yang bekerja pada KAP Big Four dan Non Big Four di wilayah Jakarta dan Bekasi.Penelitian ini menggunakan pendekatan Model SEM, sedangkan analisis dengan pengolahan data menggunakan software LISREL. Hasil uji model menunjukkan bahwa sistem informasi akuntansi tidak signifikan terhadap opini audit, sedangkan kualitas audit signifikan berpengaruh terhadap penentuan opini audit.

Kata Kunci: system informasi, kualitas audit, opini

Abstract
This research tested the influence of the implementation of accounting information system and audit quality towards determining audit opinion.This research uses primary data that obtained with questionnaire survey method. The sample gotten by using purposive sampling by choosing accountant that work with Big Four KAP and Non Big Four in Jakarta and Bekasi area. This research uses SEM Model approach, while data processing analysis uses LISREL Software. Tested result model indicates that accounting information system not significant against audit opinion, while audit quality significantly affecting determination of audit opinion.

Keywords: information system, audit quality, opinion

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