The purpose of this study was to determine the effect of system quality,
information quality, service quality, and perceived usefulness on the use of
accounting information systems. The sampling technique used an accidental
sampling technique with a sample of 100 respondents. Respondents are students at
the University of Muhammadiyah Purwokerto who use BCA mobile banking. This
study uses the SEM (Structural Equation Modeling) analysis method with the
Partial Least Square (PLS) approach. The results of this study indicate that service
quality has a positive effect on the use of accounting information systems, while
system quality, information quality, and perceived usefulness have no effect on the
use of accounting information systems.