FACTORS IMPACT ACCOUNTING INFORMATION SYSTEM PERFORMANCE

ABSTRACT: This study aims to examine and analyze the effect of user participation, personal technical skills,user education and training, and top management support on the performance of accounting informationsystems. The population in this study were all employees at the company PT. PLN (Persero) Denpasar CityDistribution Bali, as many as 190 people. The sample selection method used is purposive sampling method.Research respondents were 77 respondents. The data analysis technique used is multiple linear regressionanalysis technique. The results of this study indicate that user participation, personal technical ability, usereducation and training and top management support have a positive effect on the performance of SIA at PT PLN(Persero) Denpasar City Bali Distribution, and the results of the study are able to support the theory used in thisstudy, namely Technology Acceptance Model (TAM)

Keywords: User Participation, Personal Technical Skills, Education and Training, Management Support, AISPerformance