Abstract: Technological developments have an impact on the use of accounting information systems that are used to manage data into information. The purpose of this study was to find out and obtain empirical evidence regarding the effect of personal technique ability, technological sophistication, and user participation on the performance of accounting information systems. The population of this research is all LPD employees in Sawan District. The sampling technique used purposive sampling so that the total sample of respondents was 56 employees. The respondents of this study were the head of the LPD, the teller section, the credit department, and the bookkeeping department who already used computer-based AIS. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technique ability, technological sophistication, and user participation have a positive and significant effect on the performance of accounting information systems at LPDs in Sawan District. This is supported by the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) which explain that the presence of personal technical capabilities, technological sophistication, and user participation can provide convenience and benefit for the performance of accounting information systems in LPD Sawan District.
Keywords: Personal Technique Ability; Technological Sophistication; User Participation; AIS Performance.
Title: THE EFFECT OF PERSONAL TECHNIQUE CAPABILITIES, TECHNOLOGICAL ADVANCEMENT, AND USER PARTICIPATION ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE
Author: Luh Asri Eka Dewi, Henny Triyana Hasibuan
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
