International Journal of Community Service & Engagement e-ISSN: 2746-4032 Vol. 2, No. 3, August 2021 48 Published by: The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk. Ciko Arfismanda 1) , Maulan Irwadi 2) , R.M. Rum Hendarmin 3) 1), 2), 3) Pragram Studi Akuntansi, Universitas Indo Global Mandiri, Palembang, Indonesia Email: ciko.chessmaster@gmail.com 1) , irwadi1@yahoo.co.id 2) , hendarmin@uigm.ac.id 3) Abstract This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study. Keywords: accounting information system, internal control system, quality of financial reports. 1. Introduction 1.1 Background In this modern era, many companies are using increasingly advanced technology according to the development of this era. Where the company is one of the parties who need and keep up with the times. Along with the size of the company, with a manual system, the company will find it difficult to implement the company's performance, then the decision of the manager is able to determine whether the company will use more sophisticated methods and use the latest technology for the company or not. This sophisticated technology will help the company and employees a lot to make their performance more efficient and effective in implementing it. One of the actions taken by the company to overcome competition between other competitors and face technological developments in modern times is to improve the quality of information and the use of accounting information systems. Information is needed because with good company information it will be able to help companies in making decisions. The development of a very modern world has to do with advances in information technology which significantly affects everything related to aspects of human life and business activities of a company. An accounting information system is a series of components related to recording and processing accounting data into useful information for organizations in making decisions. The accounting information system in a company is the largest part of processing financial data from recording transaction activities that have occurred and then producing useful information for users to achieve goals (Deny, 2014). The application of accounting information systems is placed in an effort to achieve computerization in the company's organization to be more accurate, precise and comprehensive, so as to improve the quality of decisions taken by users of these financial statements. The internal control system is a very important element in presenting financial statements and