Abstract :
The development of communication technology affect the development of data processing. To improve the quality of its employees or abilities, can be done through education and training. Top management also has the power and
influence to promote the development of accounting information system that allows employees to be involved in every stage of the development of accounting
information systems, and this will affect user satisfaction. If the accounting information system development in accordance with their wishes, this will result in a positive effect on the company's progress. It is therefore necessary accounting information system performance good in helping the implementation of
management functions such as planning, control, direction and supervision. This study aimed to examine the effect of education and training, and the ability of the
Top Management on the performance Techniques Personal Accounting Information Systems on the performance of Accounting Information Systems. The method used to determine the sample is census. The number of respondents were sampled totaling 30 people, collecting is done by questionnaire. Data analysis technique used is multiple linear regression. The results showed that the influence
of education and training, the Top Management and Engineering Capabilities Personal positive effect on the performance of Accounting Information Systems in the company.