Justi Josopandojo, Ahmadi Aidi


Assurance Services or Audit Assurance Services by Public Accountants,are professional services that are able to independently improve the quality of report information produced. Therefore, as an independent party conducting the audit process, the auditor is required to provide an opinion on the results of the audit. Because the Auditor's Opinion is sourced from financial reports, the questionarises: Does the Implementation of Accounting Information Systems and Organizational Performance affect the provision of the Auditor's Opinion? The research method used is a descriptive approach and a verification/explanatory approach. The types of research used in this thesis are quantitative research. With the results of the study, there is a significant relationship between accounting information systems and organizational performance individually or jointly with theauditor's opinion.. By empirically testing The Theory of Inspired Confidence proposed by Theodore Limperg (1920), it is known that through organizational performance there are direct consequences of the participation of external stakeholders (third parties) in the company. through the application of a consistent and relevant accounting information system in producing consistent financial reports. This study analyzes the potential influence througha questionnaire survey at 4 major public accounting firms in Jakarta. Testing and analysis, both theoretically and empirically, were carried out using the Statistical Program for Social Science software.


Organizational Performance, Financial Statements, Auditor Opinion, Accounting Information Systems, The Theory of Inspired Confidence, Theodore Limperg

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