<![CDATA[Reliable accounting information systems is indispensable by the foreign franchise restaurants to increase service to consumers and also produce more accurate information. Sampling of this research is saturate sample method. Respondents of this research are 78 employees who working in a foreign franchise restaurants and registered as a taxpayer hotels and restaurants in Denpasar Revenue Service in 2012 which working using an accounting information system. Multiple linear regression analysis techniques provide results that variable technical capability of accounting information system personal, management support, user training and education programs, the quality of information and the use of software within organization partially significant on the performance of accounting information systems as measured by user satisfaction. Variable user involvement in the development process, organization size and formalisation of accounting information system development did not partially significant on the performance of accounting information systems as measured by user satisfaction. Keywords : user involvement in the development process, technical capability of accounting information system personal, organization size, management support, formalisation of accounting information system development, user training and education program, the quality of information and the use of software within organization]]>
