FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA PD BPR BKK KEBUMEN)

The purpose of this study is to analyze the influence of personal technical ability, top management support, training programs and education of user, and formalization of the development of accounting information systems on the performance of accounting information systems. This research was conducted at PD BPR BKK Kebumen. The sampling technique used is purposive sampling.The sample of this study was 74 employees whose operational routines used an accounting information system in carrying out their duties at the BPR. Data collection is done by distributing questionnaires. Data analysis techniques used are validity and reliability, normality, multicollinearity, heteroscedasticity, and hypothesis testing using multiple linear regression analysis (Multiple Regression Analysis) Partial test results show that personal technical ability, top management support, and formalization of the development of accounting information systems have a positive effect on the performance of accounting information systems but training programs and education of user do not have a positive effect on the performance of accounting information systems. Simultaneous test shows that personal technical ability, top management support, training programs and education of user, and formalization of the development of accounting information systems together have an influence on the performance of accounting information systems