GDL

This research aims to find the relationship between participation of accountants and other workers in accounting department at the small and middle company to enhance the quality of Accounting Information System (AIS) based-on Information Technology. The method employed for this study was surveyed taking the sample data from Bandung in Ordinal Scale to measure both variables in Participation and AIS quality. Two predictors influenced are Accountant Computer Literate Level and the Understanding of Accounting Information Systems. The lack of these factors will cause of the weakness of performance of Accounting Information System developed. Based on this point of view the research was conducted to find the comparation between theoretical references in USA condition with empirical data found on Indonesia. The instrument used due to this research is Participation Level Scale which was constructed by the writer to measure variables. Reliability coefficient for the Scale is 0.8596. It means that the tool to measure in the Variable research is enough reliable for the purpose. The result of this research has emerged that there is a relationship between user participation and Accounting Information System in Spearmann Rank's (rs) has resulted as 0.364. which indicated that independent variable (Accountant Participation in the case) influences the performance of dependent variable (The quality of Accounting Information System) in moderate level. It means that the types of Accountant in Indonesia in the view of Information Technology Literate (especially in small and middle company) are non-skilled en user and semi skilled en user as classified by Barry Crushing categorized.

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