The purpose of this study is to (1) find out the description of information technology, organizational culture and the performance of accounting information system of Bank ‘X’ in Bandung. (2) to determine how much is the influence of technology on the performance of Accounting Information system (3) To find out how much is the influence of organizational culture on the Performance of Accounting Information system. (4) To find out how much is the influence of information technology and organizational culture on the performance of accounting information systems. This study is expected to contribute to developing knowledge and solving problems. The methods used are descriptive method and verification method. The analysis unit for this study is a bank branch office in Bandung. Statistical data analysis uses multiple regressions. Based on the study result descriptively, information technology, organizational culture and the performance of Accounting Information System in Bank “X” of Bandung is good but, verivicatively it turns out that information technology has a significant effect on the performance of accounting information system, while organizational culture does not significantly affect the performance of accounting information system.
Keywords: Information Technology, Organizational Culture and the Performance of Accounting Information Systems (AIS)
