ABSTRACT
Accounting information system serves to generate accounting information that is useful in strategic decision making for companies including higher education/university. What is happening now is that many higher education with financial management experience problems because the utilization of existing resources is not optimal and income declines significantly resulting in the quality of higher education is also not optimal.
Researchers are interested to examine the factors that affect the quality of accounting information systems to produce quality accounting information in Higher Education, so that these factors can be managed properly in order to form a quality accounting information system to produce quality accounting information that is useful in the strategic decisions of Higher Education business. In this era of globalization, although a university is a type of business whose main purpose is not profitable, but Higher Education is also a business that must prioritize financial management in accounting information system quality to improve the quality of higher education in society. Factors identified by researchers include environmental uncertainty, user competence, organizational culture and information technology.
