The concept of the quality of accounting information system in this study is to show the integration of the various components of accounting information systems hardware, software, brain ware, data base, an integrated telecommunications network of sub-systems are interconnected and cooperate with each other in harmony to Data processing transactions related to financial problems become useful financial information for decision making by management and by external companies. In order for this concept can be operationa then assigned to the variable dimensions and indicators of the quality of accounting information systems, namely: