The purpose of this research is to determine the effect of the use of information technology, the service quality of accounting information systems and knowledge on the effectiveness of accounting information systems in Districts/Cities in North Sumatra. The type of this research is causal study. The research location was in several Districts/Cities in North Sumatra consisting of District of Batubara, District of Simalungun, District of Asahan, District of Labura, District of Labusel and City of Tanjung Balai with a sample of 78 respondents who were willing to be interviewed of 201 populations using purposive sampling method. Dependent variable was the effectiveness of accounting information system and the independent variables used were the use of information technology, information technology advancement, the service quality of accounting information system and knowledge. Mediating variable used was Habit. This variable was used to analyze using path analysis test in order to obtain direct and indirect causal values. The results showed that the use of information technology, the service quality of accounting information systems and knowledge has effect on the effectiveness of accounting information systems in Districts/Cities in North Sumatra. Habit variable serves as mediating variable for the relationship between the independent variable on the dependent variables. Keywords : habit, the use of information technology, service quality of information system and knowledge

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