The purpose of this research is to examine the influences of the utilization of information technology, the competence of Accounting Information System users, and the role of internal control systems toward the quality of Quality of Accounting Information. The population of this research was the Accounting Staffs and Internal Control Staffs of PT. XYZ. This study was classified as causative study using of primary data and the sample of this research are 88 respondents. The research metode used is quantitative research metode. Program used in analyzing the data using Smart PLS version 3.0. The Result of this research shows that the variable of utilization of Information Technology has a positive significant effect towards the Quality of Accounting Information. Variable of the competence of AIS users has no effect towards the Quality of Accounting Information. And the role of internal control systems has a positive significant effect towards the Quality of Accounting Information.