Analysis of Factors Affecting Accounting Information System Performance in Banking Sector

Accounting information systems is very important in the institution to support the growth performance of the institution, therefore it is necessary also an accounting information system supported by computerized information technology. This study to determine whether user involvement, personal technical ability, training and education programs, top management support, and system development formalization affect the accounting information system performance at banking company. The sample used in this study was obtained from the respondents which is employee of private national bank who used accounting information system in work. The analysis technique used is ordinary least square, multiple linear regression analysis. The results showed that user involvement, personal technical ability, training and education programs, top management support, and system development formalization have a significant effect on accounting information system performance.