This will work I think. Its bulkified too.

trigger OpportunityTrigger on Account (before insert)
{
    List<String> accountIds = new List<String>();
    List<Account> parentAccounts = new List<Account>();
    for(Opportuinty oppty : Trigger.new)
    {
        accountIds.add(oppty.AccountId);    
    }
    
    parentAccounts = [Select Id, OwnerId from Account where Id in :accountIds];
    Map<String,Account> accountMap = new Map<String,Account>();
    
    for(Account a : parentAccounts)
    {
        accountMap.put(a.Id,a);
    }
    
    for(Opportunity oppty : Trigger.new)
    {
        Account parentAccount = accountMap.get(oppty.AccountId);
        if(parentAccount != null)
        {
            oppty.OwnerId = parentAccount.OwnerId;
        }
    }
}

                Below is the Sample code -

                Opportunity opp = [Select id, OwnerId from Opportunity];

                Account acc = new Account(OwnerId = opp.OwnerId, name = 'AccName');

                insert acc;

This code actually works now tnx, i adapted 2 things ;)

Is het possible to trigger the code by a checkbox on opportunity? So if this checkbox is true the trigger works and if is false just uses the create owner of the opportunity? Or maybe that a certain profile only can trigger this code?

trigger OpportunityTrigger on Opportunity (before insert){

    List<String> accountIds = new List<String>();
    List<Account> parentAccounts = new List<Account>();
    for(Opportunity oppty : Trigger.new)
    {
        accountIds.add(oppty.AccountId);    
    }
    
    parentAccounts = [Select Id, OwnerId from Account where Id in :accountIds];
    Map<String,Account> accountMap = new Map<String,Account>();
    
    for(Account a : parentAccounts)
    {
        accountMap.put(a.Id,a);
    }
    
    for(Opportunity oppty : Trigger.new)
    {
        Account parentAccount = accountMap.get(oppty.AccountId);
        if(parentAccount != null)
        {
            oppty.OwnerId = parentAccount.OwnerId;
        }
    }
}