Factors Affecting Accounting Information System Performance (Empirical Study at Head Office of a Local Bank in Bali, Indonesia)

ABSTRACT : The application of an accounting information system at a bank is one of the vital points in the bank’s operational activities. A good accounting information system performance will produce information that has a positive impact on the bank to achieve its goals. This study aims to determine the factors that affect the performance of accounting information systems including organizational commitment, personal technical ability , training, and education as well as the sophistication of information technology. The population in this study were all employees at the Head Office of Local Bank In Bali, Indonesia. The sample was determined by the purposive sampling method, with 127 employees as respondents. Data were collected using a questionnaire method. The analysis technique used is multiple linear regression analysis. The results show that the organizational commitment variable had a positive effect on the performance of the accounting information system; Personal technical ability has a positive effect on AIS performance; Training and education have a positive effect on the performance of SIA and The sophistication of information technology has a positive effect on AIS performance
Keywords: organizational commitment, personal technical ability , training and education, information technology sophistication, AIS performance