Author(s): Meiryani
The purpose of this study was to determine how much influence the quality of accounting information systems on Accounting Information Quality in Higher Education in the city of Bandung-Indonesia. This study was conducted based on the facts on the research findings that indicate to the present system accounting information on the various organizational units not integrate well, yet safe to use, difficult to use, difficult to access, not flexible and efficient, and they often had problems/errors. Such conditions lead to dissatisfied users and applications the system is not used in the organization's activities. Furthermore, the condition of accounting information on the various organizational units in Indonesian not much different and it can be said not quality because accounting information cannot be presented timely, accurate and relevant, is not presented in full, it is not safe to use, difficult to access, the presentation did not follow the standards / guidelines and less can be understood by the various users. The method used is descriptive and explanatory research, with the number of samples used in this study was 37 Universities. Statistical testing using structural equation modeling (SEM) based component or a variance known as Partial Least Square (PLS) and test the hypothesis by using SPSS 2.0 for Microsoft Windows. The results showed the quality of accounting information systems significant positive effect on quality of accounting information on Higher Education in the city of Bandung, Indonesia.