Accounting information system (ais) alignment and non-financial performance in small firm: a contingency perspective

Abstract

Accounting Information System (AIS) is very important for Small and Medium Enterprises (SMEs) because it can provide information for the owner in decision making. In line with the result of previous study, which find that AIS alignment is needed because it will affect company performance. This study aims to test the direct relationship and mediating relationship among three contingency variables of AIS alignment on non-financial performance. This study employs questionnaire with 87 SMEs owner in Yogyakarta region as samples. The results show that AIS sophisticated, owner commitment affect non-financial performance, either directly or mediated by AIS alignment. This study implies that AIS is very essential for SMEs to survive in a very competitive environme470686nt.