PERSEPSI AUDITOR EKSTERNAL: PERAN AUDIT MANAJEMEN DALAM MENILAI EFEKTIFITAS SISTEM INFORMASI AKUNTANSI

This study aims to determine the perception of the external auditors of the role of audit in assessing the effectiveness of management accounting information system. The population in this study is that there is in the Office of Auditor of
Public Accountants in Palembang while the sample was determined by purposive sampling technique is the auditor who becomes the object of research is the auditor who conducted a management audit on the functioning of information systems. Data was collected using a questionnaire which spread to 8 public accounting firm in the city of Palembang. The results showed that the external
audit management audit apparently found to have a role in improving the effectiveness of accounting information systems.

Keywords: On the Management Audit Function Information Systems, Information Systems