EFFECT OFUSERTRAINING, TOPMANAGEMENTSUPPORT, ANDSIZEOFORGANIZATIONPERFORMANCEACCOUNTING INFORMATION SYSTEMINTELECOMMUNICATIONCOMPANYIN TOWNPADANG

Abstract

This study aimed to determine the effect of user training, support top management, and size on the performance of accounting information systems. The research was done by using purposive sampling method with the requirement questionnaire distributed directly and via mail. This study obtained a sample of employees who work using accounting information system that works on a telecommunications companyin the city of Padang, the number of questionnaires were distributed to respondents and as many as 60 copies of the questionnaire can be analyzed further by 51 responses (90%). Data analysis was done using multiple regression using SPSS.

The results ofthis study indicate that the first hypothesis, user training a ffects the performance of accounting information systems.The results of this study are consistent and supported by the results of research conducted by Komara (2005). The second hypothesis, the support of top management influence on the performance of accounting information systems. The result share consistent and supported by the results of research conducted by Komara (2005). The third hypothesis, the size of the organization does not affect the performance of the information system is to support the research accounting. Hasil Choe (1996) and Komara (2005).

Keywords:       UserTraining, Support Top ManagementandOrganizationSizeAgainst

AccountingInformationSystemPerformance.