Abstract: This study aims to examine and analyze; The influence the ful implementation of accounting information system to the quality of financial statements. This study uses explanatory research method and type of research is verification. The type of data are primary and secondary data and use the interval and ordinal scale as a measurement scale. Data collection uses survey techniques with the distribution of a questionnaire to the government of the cities and regencies in North Sumatra and uses the documentation data which were obtained from the BPK-RI representative of North Sumatra while the observation unit is the Regions Finance and Asset Management Officer and the Regional Inspectorate. Validity and reliability tests are conducted on the questionnaire that has been collected, next the ordinal scale data is converted into an interval scale. The data were analyzed descriptivye with help of the average statistics (mean) and inferential statistics by using SEM-PLS. The study results showed that the successful implementation of accounting information systems has positive effect on the quality of financial statements. Financial statement has not been qualified due to the application of accounting information system which has not been successful because of the services quality which is provided by system is not optimal, regional financial information system (SIKD) in regencies and cities have still not given satisfaction to the user, either reliable or has not been integrated adequately.