This study aims to examine the influence of organizational culture, business processes, and organizational commitment on the implementation of accounting information systems and their impact on the quality of financial reports. The population in this study is the Section / Subdirectorate of the National Counter-Terrorism Agency which consists of Administrator Officers (Echelon III), Supervisory Officers (Echelon IV) and Staff. The number of samples is 60 respondents who operate the accounting system, director and managerial level who use accounting information. Data were collected using a questionnaire using a Likert scale. The distribution and collection of questionnaires was carried out in April 2020. The test results showed that Organizational Culture had no effect on the Accounting Information System. Business Processes affect the Accounting Information System. Organizational Commitment affects the Accounting Information System. Organizational Culture has an effect on Financial Statements. Business processes affect financial reports. Organizational Commitment has no effect on financial statements. Organizational Culture, Business Processes, Organizational Commitment affect Financial Statements through the Accounting Information System. The level of influence and no effect is due to other factors of employee discipline, lack of mutual ownership and respect that can be obtained by employees.