In the accounting information system implementation, the users should consider the benefits and advantages of the system. This paper examines the effect of the Enterprise Resources Planning based (ERP-based) accounting information system implementation on user impact and organizational impact. The population in this study is companies listed on the Indonesian Stock Exchange, especially companies based in Riau, Indonesia. These companies currently use the ERP-based accounting information system. Research samples are employees who use the ERP-based accounting information system. For data analysis, we use structural equation modeling (SEM). Based on data analysis, high-quality information system implementation generate high-quality information that can give satisfaction to the user. Moreover, the information system is related to user skill, satisfaction, and knowledge sharing which improve personal skills; enhanced personal skill contributes to organizational performance. On the other hand, there is no effect of training on personal skills and there is no effect of information quality on perceived usefulness. This research gives implication to the organization for implementing a high-quality ERP-based accounting information system that positively impacts organizational performance. Future research is expected to examine information system implementation in different research objects and conditions.

Abstract
1. Introduction
2. Literature Review
    2.1. Contingency Theory
    2.2. Technology Acceptance Model
    2.3. Information System Implementationand Quality
    2.4. Hypotheses
3. Research Methods
4. Results
    4.1. Normality Test
    4.2. Validity and Reliability
    4.3. Confirmatory Analysis
    4.4. Hypothesis Testing and Discussion
5. Conclusions
References

• Emrinaldi NUR D.P.(Department of Accounting, Faculty of Economics and Business, University of Riau, Indonesia) Corresponding Author
• Muhammad IRFAN(Faculty of Economics and Business, University of Riau, Indonesia.)