Abstract: Information technology and manager’s competence are factors which can improve the quality of accounting information systems. In Indonesia, this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of Information technology and manager’s competence towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in Indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in unqualified accounting information system occurs due to the Information technology and manager’s competence is not entirely good as expected.