To run the day-to-day activities in order not to deviate from the principles of good corporate governance, the information system can serve as guidelines (framework) technical to do it all (Muh. Arif Effendi, 2009: 6).Information system that is used as a framework by using the physical resources to transform economic data into information is called financial accounting information system (Willkinson and Cerullo, 2000: 7).Kieso et al (2011: 88) adds, accounting information systems used to collect and process the financial transaction data and communicating information to interested parties. Bagranov et al (2010: 5) also said that the accounting information system of data collection anddata processing procedures that generate the information needed for its users.Thus, it can be said that the accounting information system used by the company in carrying out daily activities associated with financial transactions, either from internal or external companies (Azhar Susanto, 2010: 216).basic purpose of accounting information systems, which is to present information to external accounting, management and employees (Hall 2011: 9). To achieve these basic objectives, it is necessary to quality accounting information system, because the quality of accounting information systems can help to determine the condition of a project, whether favorable or not, so that managers can take the right decision and in accordance with the conditions of the project (Sri Mulyani NS , 2009: 25).

Quality accounting information system can be seen from the integration (Azhar Susanto, 2013: 14), the efficiency and effectiveness of an accounting information system that is used (Stairs & Reynolds, 2010: 8-9).Accounting information quality can be seen from the relevant criteria, accurate (O ‘Brien and Marakas, 2010: 350), on time (Azhar Susanto, 2013: 13), and complete (Sri Mulyani NS, 2009: 19).accounting information that is not qualified, then the accounting information becomes useless for the wearer and can lead to making the wrong decision (Kieso et al, 2007: 41).This is evident in the case of the phenomenal world of Indonesian banks, namely the Bank Century case, which in the case of Century Bank financial data are provided by Bank Indonesia is not accurate, causing KSSK decision not credible (Sri Mulyani, 2014). In addition to banking problems, problems with quality accounting information can be found also on the Indonesian government, especially local government, it can be seen from the statement of the former Chairman of CPC, Anwar Nasution (2009) which states that the quality is getting worse LKPD. Selanjutanya can be seen from the statement Sapta Damandari Charity (2009), as members of BPK RI, stating that many assets are reported in the financial statements of local governments (LKPD) kepemilkikannya unclear, as well as the estimated value. Former Vice Chairman of the Commission, Haryono Umar (2009) adds that up to now there is no data to show and prove how much the assets are owned by the government, especially in the area of ownership is not clear. This dibuktikn back with the statement of the Minister of the Interior, Gamawan Fauzi (2012), where the land assets owned by the local government for a long time sometimes there is no certificate.To make the quality of information systems that produce quality accounting information for its users, one of the factors that may affect the commitment to the organization (Siakas & Giorgiadou, 2002). Commitment to the organization is the loyalty and engagement of employees to achieve organizational goals to remain in the organization (Robbins & Judge, 2009: 113; Robbins & Coulter, 2005: 346; Luthans, 2008: 147). Thus, one of the factors to be able to implement the accounting information system in the enterprise, support and commitment to the organization is required in (Siakas and Giorgiadou, 2002).

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Influence Organizational Commitment On The Quality Of Accounting Information System