Education, Personal Technical Abilities and Sophistication of Information Technology on AIS Performance in the LPD of Bebandem District

Ni Kadek Irma Pradnya Dewi (Faculty of Economics and Business, Udayana University, Indonesia)
I Made Pande Dwiana Putra (Faculty of Economics and Business, Udayana University, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 3 (2024)

This study analyzes the influence of education level, personal technical abilities and information technology sophistication on AIS performance in the LPD of Bebandem District. The research population was 15 LPDs, with a sample size of 100 respondents selected using a non-probability method, namely purposive sampling technique. The collected data was analyzed using multiple linear regression analysis techniques. The results of the study prove that the level of education has no effect on AIS performance, personal technical ability has a positive effect on SIA performance, information technology sophistication has a positive effect on AIS performance.