The Effect of Company Sizes, User Involvement of Information System, and Top Management Support on Accounting Information System Performance

Abstract

This research’s purpose is analyzing influence of the company’s size, the use of information technology and top management’s support to the accounting information system’s performance. The sampling technic that was used was random sampling. The sampling research involved 88 employees that use computerized accounting information system. Data was collected through questionnaire. Data analysis technics that were used were realiability and validity test, normality test, multicollinearity test, heteroscedasticity test. The research’s results : 1) There was no significant influence from the company’s size toward the accounting information system’s performance, 2) There was no significant influence from involvement of information system users towards the accounting information system’s performance, 3) There was significant influence from management’s support towards accounting information system’s performance, 4) There was positive and significant influence from the company’s size, involvement of users and the top management’s support to the accounting information system simultaneously.