Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.6, No.3, 2015 5 The Influence of Personal Information System Capabilities, Top Management Support. Training and Education Program Performance of Accounting Information Systems Implications The Quality of Accounting Information in the Province of Islamic Banks of West Java Yuhanis Ladewi Accounting Doctoral Student, Faculty of Economics and Business, University of Padjadjaran Bandung. Jl. DipatiukurNo.35, PO BOX 40132 Bandung – Indonesia Email : yuhanisladewi@ymail.com Nunung Nurhayati Accounting Doctoral Student, Faculty of Economics and Business, University of Padjadjaran Bandung. Jl. DipatiukurNo.35, PO BOX 40132 Bandung – Indonesia Email : nunungunisba@yahoo.co.id Abstract This study was conducted to determine the effect of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information System on the Quality of Accounting Information. In this study, researchers will examine how much of the effect of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information System on the Quality of Accounting Information. The purpose of this study was to determine the influence of the Personal Capability Information Systems, Top Management Support, Training and Education Program Performance Against The Implications of Accounting Information Systems on the Quality of Accounting Information. The usefulness of the research is expected to develop knowledge and solve problems. The method used is to spread the questionnaire survey / questionnaire. The test results turned out to be simultaneous or together -Same user participation, personal capabilities, top management support, training and education significantly affect the performance of the accounting information system. Keywords: Personal Capability, Top Management Support, Training and Education Program Performance Accounting Information Systems, Quality of Accounting Information Introduction The information system is an integral part of the organization, even some of the company business will not run smoothly without any information system (Loudon-Loudon 2007: 19). System information can be organized combination of people, hardware, software, network communications, data resources, and policies and procedures that store, retrieve, modify, and distribute information within an organization (James O'Brien, 2011: 4). The information system is one component in an organization and is a tool that can provide information to all interested parties. Because the information system is a component of the organizational components - components of the information system is also basically a component of the organization (Azhar Susanto, 2013: 62). The application of the accounting information system is expected to produce quality accounting information. (Azhar, 2013; 16). This means that the accounting information must meet the criteria of quality information that is composed of several dimensions, Accurate, Relevant, Timely, and Complete (Azhar, 2013: 13) (Gelinas J, 2012; 19). Accurate means that the accounting information truly reflect the situation and conditions. Relevant means that the accounting information produced completely in accordance with the requirements. Timely means that the accounting information available at the time the information is required. Complete means that the accounting information produced has completely desirable and necessary (Azhar, 2008: 13). If the accounting information is not qualified, it can not help management in decision making. If the information is inaccurate or incomplete, people will make bad decisions, cost thousands or millions of dollars. If the information is not relevant, can not make a decision at a certain time, or complete also difficult to understand can provide little value in the company. (Ralph M. Stair, 2009: 6). Hermawan Hosein, Chief Technology Officer Sinarmas Securities (2011) suggested, the network quality in this country have not been able to keep up, resulting in frequent occurrence of loss and degradation of network data packets that are not conducive to transactions that require punctuality as securities trading through