Abstract: This study aims to determine the effect of technical abilities of accounting information system users, management participation, and incentives on individual performance. The data was collected using a questionnaire. The sampling technique used was purposive sampling with 68 employees as sample. The data analysis technique used multiple linear regression. The results show that the technical ability of accounting information systems users, management participation, and incentives have positive and significant effect on individual performance. This is supported by the Technology Acceptance Model (TAM) which explains that the technical capabilities of accounting information system users, management participation, and incentives can provide convenience and benefits to individual performance.
Keywords: Individual performance, AIS user's technical ability, management participation, incentives.
Title: Technical Ability of Accounting Information System Users, Management Participation, and Incentives on Individual Performance
Author: Desak Made Yulanda Risdiantari, Henny Triyana Hasibuan
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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