Meiryani
Leadership is a complex concept that is identified as a factor that can succeed or thwart the achievement onthe quality of accounting information system. The phenomenon that occurs on Pharmaceutical WholesalersCompanies in Bandung is the low quality of AIS as a result of non-integrated information systems. The purpose of this study is to seek the truth through testing (confirmation) of the leadership influence on the quality of AIS. The data were obtained through a survey by distributing questionnaires to 57 company in Bandung.It was statistically processed using simple regression analysis. The research method used explanatory research method to get basic answers of causation by analyzing the causes of the problems on the quality of AIS. The results of this study show that leadership influences the quality of accounting information systems and the problems of accounting information systemswhich has not qualified occur because of the AIS which are less qualified, less integrated, less efficient and have not achieved optimal access. The AISwhich has not qualified has been happening because of the leadership that does not fully guarantee the implementation of AIS.