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

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, opinio