PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI, DAN FORMALISASI PENGEMBANGAN SISTEM TERHADAP KINERJA INDIVIDU: Studi Empiris pada Koperasi Serba Usaha di Kabupaten Kudus

This research is aimed to empirically examine the effect of information technology sophistication, management participation, the ability of users of accounting information system techniques, and the formalization of the development of the system to the performance of individuals in Multipurpose Cooperative Enterprises in Kudus. Data collection methods used in this study is non of probability sampling method is by distributing questionnaires to employees Multipurpose Cooperative Enterprises in Kudus. The selection of samples by purposive sampling method. This study used a validity test, reliability test, test the classical assumption of normality test, multicollinearity, heterokedastisitas test, autocorrelation test and test hypothesis test using independent sample t-test, f-test and coefficient of determination (r2) The results of this study indicate that the sophistication of information technology, management participation, the ability of users of accounting information system engineering, system development formalization significant positive effect on individual performance. The coefficient of determination of sophistication of information technology, management participation, the ability of users of accounting information system engineering, system development given formalization of 77.4% to the dependent variable (individual performance), 22.6% influenced by another variable. Further research can be increased research variables have strong influence on the performance of the individual