ANALISIS IMPLEMENTASI CEISA  PERBENDAHARAANDI LINGKUNGAN DITJEN BEA  DAN CUKAI MENURUT PERSEPSI PENGGUNA  PENGARUH KUALITAS AUDITOR, LIKUIDITAS,  SOVABILITAS, DAN INVESTOR TURN OVER  TERHADAP OPINI AUDIT GOING CONCERN PADA  INDUSTRY MANUFAKTUR SECTOR BARANG  KONSUMSI PERIODE 2014-2016

Authors

Customs and Excise Informaton System Automation (CEISA) Perbendaharaan is a management

information system used by the Directorate General of Customs and Excise to perform administrative

management related to state revenue on customs and excise sectors. Currently CEISA Perbendaharaan

has been implemented by customs and excise offices throughout Indonesia. This study aims to analyze

the implementation of CEISA Perbendaharaan in DJBC by using research model on previous studies

that have been developed in accordance with the implementation conditions of CEISA Treasury. The

research method used is quantitative method by distributing questionnaires to the respondents ie DJBC

employees that using CEISA Perbendaharaan. The data collected from questionnaire results were

processed by Structural Equation Model (SEM) technique using SmartPLS application. The results of

this study indicate that variables Quality System, Information Quality, Service Quality, and Condition

Facility affect the implementation of CEISA Perbendaharaan.

Keywords : Management Information System, revenue on customs and excise, Structural Equation

Model (SEM)