Pengaruh Penerapan Sistem Informasi Akuntansi dan Kualitas Audit terhadap Penentuan Opini Audit

Abdul Rahman • Titi Suhartati
Journal article Jurnal Ekonomi & Bisnis PNJ • 2012 Indonesia

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

Metrics

  • 133 views
  • 122 downloads

Journal

Jurnal Ekonomi & Bisnis PNJ

Jurnal Ekonomi dan Bisnis adalah jurnal yang mempublikasikan bidang ilmu yang berkaitan dengan ek... see more