Determinants Of Accounting Information System Performance In Credit Decision-Making: An Empirical Study At Several Branch Offices Of Credit Union Mekar Kasih In South And West Sulawesi

This study aims to examine and analyze the effects of user involvement, training and education, personal capability, and top management support on accounting information system performance in credit decision-making at several branch offices of Credit Union Mekar Kasih in South and West Sulawesi.

To achieve these objectives, observations, documentation, and questionnaire surveys were conducted. The data were analyzed using multiple linear regression analysis, research instrument testing, classical assumption tests, and hypothesis testing.

The results indicate that user involvement has a significant effect on improving accounting information system performance. Greater employee involvement in operating and using the accounting information system is associated with higher system performance. Training and education also contribute significantly to improving accounting information system performance. Personal capability has a significant effect on accounting information system performance in credit decision-making. In addition, top management support has a significant effect on accounting information system performance in credit decision-making at several Credit Union Mekar Kasih branch offices in South and West Sulawesi.