Abstract: Technological advances greatly affect the performance of Accounting Information Systems. Computer-based information can provide assistance so that management can work more effectively and efficiently. The use of computer-based information systems in the operation of LPD performance has begun to be applied following technological developments. The purpose of this study was to determine the effect of top management support, personal technical skills, education and training programs, user involvement in system development, software use and organizational size on the performance of accounting information systems at LPDs in Klungkung Regency. This research was conducted at the Village Credit Institution in Klungkung Regency until the period of 2021 using a computer in the operation of the LPD. The method of determining the sample using non-probability sampling is the purposive sampling method. This study used a sample of 47 LPDs from the total population used as many as 73 LPDs, with a total of 141 respondents. Data collection using a survey approach with the research instrument is a questionnaire. The results of this study indicate that the variables used are top management support, personal technical skill, education and training programs, user involvement in system development, software use and organizational size, each of which has a positive and significant effect on the performance of accounting information systems at LPDs in Klungkung Regency.
Keywords: Accounting Information System performance, top management support, personal technical skills, education and training programs, user involvement in system development, software use and organizational size.
Title: Analysis of Factors Affecting the Performance of Accounting Information Systems at Village Credit Institutions in Klungkung Regency
Author: Ni Luh Shintya Suprabningsih, I Dewa Gede Dharma Suputra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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