This study aims to analyze the factors that influence the performance of accounting information systems. The subjects in this study were employees of car and motorcycle dealers in the city of Cirebon and its surroundings. In this study a sample of 94 respondents were selected using a purposive sampling technique. The analytical tool used is SPSS. Based on the analysis that has been carried out the results show that the user training and education program, the ability of SIA users, top management support, and the sophistication of information technology significantly influence the performance of accounting information systems, while the involvement of SIA users and the formalization of SIA development does not significantly influence information system performance accounting.