Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.7, No.20, 2016 26 The Effect of Accounting Information System Quality on Accounting Information Quality Faiz Said Bachmid Lecturer, accountancy department, STIE EKUITAS, Bandung, Indonesia Doctoral students, accountancy department, Faculty of Economics and Business (FEB) University of Padjajaran (UNPAD), Bandung, Indonesia Abstract The purpose of this study was to determine the influence of accounting information system quality on accounting information quality. Good or bad company's decision-making comes from accounting information quality, to generate highly qualified accounting information, it takes a good quality from accounting information system. The quality of accounting information system will affect the quality of accounting information systems. Quality information significantly improve decision-making better, and directly increase profit for the organization, but the quality information is not automatically guarantee any decision made is better, because the decision makers are human beings, where no man is perfect (Paige Baltzan, 2012). This study wants on answer the following questions : the influence of accounting information system quality on accounting information quality. From the results of this literature review, showed that the accounting information systems quality will effect on accounting information quality. Keywords: Accounting information system quality; accounting information quality. 1. Introduction The hardest part of managing an organization today is making the appropriate decision. (Mark : 1977). The top management usually plays a central role in making these decisions through its involvement in corporate long- range planning (Hofer and Schendel, 1978; Lorange and Vancil, 1977; King and Cleland, 1978). The success of decision making, which is the heart of administrative process, is highly dependent partly on available information, and partly on the functions that are the components of the process. (Predrag Ranisavljević : 2012). Information is a set of classified and interpreted data used in decision making and it has also been defined as some tangible or intangible entity, which serves to reduce uncertainty about future state or events. (Lucas:1978). The power of technology has transformed the role of information in a business firm. Now information has become recognized as the lifeblood of an organization and without information, the modern company is dead. (Papows, J:1998). An Accounting information system should provide relevant information in real time and should frequently report on the most important events and provide rapid feedback on the previous technology. (Hazar Daoud & Mohamed Triki:2013). Accounting information system is a collection of data and processing procedures that produce the information required by the user (Bagranof, 2009; Azhar Susanto, 2013). A management information system has also been defined as an integrated user - machine system for providing information to support operations, management and decision making functions in an organization. The system utilizes computers, manual procedures, models for analysis, planning, control and decision making, and a database. (Davis, G.B., & Olson, M.H:1984)According Gelinas et. al. (2012) and Azhar Susanto (2013) an information system is a man made system that Generally consists of an integrated set of computer-based components and manual components established to collect, store and manage the data and to provide output information to users. Furthermore Cornnor (2004) says that the integration between computer systems is very important, Integration remove the necessary for the system to be rehandled again and again to enter it into multiple systems. Integration is the key to success in the Accounting information system (Nicolaou, 2011). Integrated Accounting information system enables the process of formulating strategies and improving the complementary relationship will be setting specific directions between organizations and supervisory activities (Nicolaou, 2011). According to McLeod & Schell (2006) the integration of Accounting information system not only integrates the components of hardware, software, brainware, communication networks, databases and procedures, also includes the quality of work and satisfaction of users of Accounting information systems (Sacer, 2006). Due to the integration of the Accounting information system generated Accounting information that is accurate, timely, and consistent for management (Rodin and Brown, 2008). In theory, the system should be integrated. However, in reality, many sectors in the last few years does not fit the theory. Phenomenon In Sector Public, Head of BPK, Jakarta Branch, Efdinal said that in the aspect of information technology, the city government has had some financial management applications. However, the financial management system has not been able to produce accrual-based financial statements, have not been integrated, the lack of security in accessing data, no disaster recovery plan, and has not provided the manager of