This research aims to determine factors affecting the performance of accounting information system. The population was PDAM Tirta Satria Kabupaten Banyumas employees and samples were obtained from public, finance, customer relation, technical planning, transmission distribution, and internal control system departements. The samples were 54 respondents. The data analysis technique used was multiple linier regression test.
The result shows, (1) user involvement positively affects the performance of accounting information system, (2) personal technical ability of information system positively affects the performance of accounting information system, (3) formalization of information system development affects the performance accounting information system, (4) training program and education user does not positively affects the performance of accounting information system.