Accounting information system is a tool used by management in organizations to provide added value in order to generate a competitive advantage for the organization (Stair and Reynolds, 2006: 6). The same thing is said by McLeod and Schell (2008: 51) that the accounting information system can be used to provide a competitive advantage to the company. Further, said that the accounting information system to support strategies to achieve competitive advantage (O’Brien and Maracas, 2009: 8). Competitive advantage is superior organization in decision making than its competitors (Laudon and Laudon, 2008: 14). Competitive advantage as the company has a product or service features with better value than its competitors, so that the company can continue to develop strategies based on the competitive advantage (Baltzan, 2012: 14). Competitive advantage can be achieved at three levels: strategic, tactical and operational (McLeod and Schell, 2008: 51). Further, said that the quality of accounting information system is used as a tool for achieving the operational control of long-term strategic program and is one of the organization’s resources are used by executives to gain a strategic advantage, tactical and operational (McLeod and Schell, 2008: 29). Further explained Laudon and Laudon, that the accounting information system generates accounting information used in decision-making processes (Laudon and Laudon, 2008: 13). Internal users of accounting information system will use accounting information as a basis for decision making (Azhar Susanto, 2013: 72). Accounting information can be aligned with labor, raw materials, machines, money and described as blood flow through the human body (Laudon and Laudon, 2008: 7).

Furthermore Azhar Susanto (2013: 65) states that the accounting information is the output of the accounting process. In general, the accounting information presented in the financial statements (Kieso et al, 2012: 5). By using accounting information, internal parties will obtain accounting information relating to past and future, such as prediction (forecasting) which includes annual plans, strategic and decision alternatives (Azhar Susanto, 2013:). The message contained in an accounting information as a guide for anyone when carrying out the activity (Azhar Susanto, 2009: 2). Accounting information is a strategic organizational resource (Mitchell et al., 2000). Further described by McLeod and Schell (2008: 4) states that managers use accounting information to identify problems, develop alternative solutions, choosing the best solution, and reviewing the consequences of their decisions. The low quality of accounting information systems also occur in the organization of State Owned Enterprises (SOEs). When examined more in there is a fundamental problem in the financial reporting process of SOEs in Indonesia. Sri Mulyani (2010) on the introduction of International Financial Reporting Standards Seminar (IFRS) in Jakarta on May 5, 2010, stated that the majority of Indonesia’s state-owned enterprises have not been able to provide good financial reports in accordance with the applicable financial reporting standards. Only a few state-owned enterprises can make good financial statement and can be counted on the fingers, such as PT. Telkom, and PT. Antam Tbk.From the analysis of the 2005-2011 BPK audit found a total of 24 SOEs potential as a corrupt state institutions. Dahlan Iskan (2012) as the former Minister of SOEs stated that the biggest obstacle in the management of a number of SOEs at this time, such as one of the administrative and bookkeeping posts. Further, stated by Dahlan Iskan (2012) as the former Minister of State Owned Enterprises said that the problem was found a number of documents in the state. According Uchok Sky Khadafi (2012), Investigation and Advocacy Coordinator of the Indonesian Forum for Budget Transparency states that the SOE found inaccurate financial records and the preparation of financial statements sometimes not appropriate provisions. Isakayoga as Executive Director of the Indonesian Listed Companies Association (AEI) assess the state-owned enterprises (SOEs) are still afraid in terms of transparency of financial statements.In fact, the State Owned Enterprises (SOEs) in Indonesia has not implemented a quality accounting information systems in order to achieve competitive advantage. Based on theabove research, the authors formulate the problemin this study as follows: How much influence business processeson the qualityof accounting information systems.

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Influence Business Process On The Quality Of Accounting Information System