This research is expected to find out whether top management commitment has an influence on the success of Enterprise Resource Planning (ERP) system and what the impact is on the quality of resulted accounting information. This research is hoped to become an evident that the research model presented may become a solution in solving problems and give benefits in developing knowledge related to the success of ERP system which affects to the resulted accounting information quality. Methodology used in the research was explanatory research, to get basic answers on causes and effects by analyzing the causes of a problem. Data collection was done by handing out questionnaires to state owned companies in Indonesia, and the data were analysed with SEM PLS. Results show that top management commitment has an influence on the ERP system and also gives impact to the resulted output that was making accounting information reliable.