The Effect of Information Technology, User Technical Skills, Education and Training on Accounting Information System Performance

ABSTRACT: This study aims to determine the effect of information technology, user technical skills, education and training on the performance of the accounting information system of the Village Credit Institution (LPD in Indonesia).This research was conducted at LPD Tegallalang District. Determination of the sample using nonprobability sampling method with purposive sampling technique and obtained a sample of 45 samples. The data collection method is to use a survey method by distributing questionnaires. The analysis technique used is multiple regression analysis techniques. The results of the analysis obtained indicate that information technology, user technical skills, education and training have a positive and significant effect on accounting
information system performance.
KEYWORDS: accounting information system perfomance, information technology, user technical skills,
education and training