This study aimed to determine the effect of sophisticated of information technology, management participation, and knowledge accounting manager of the effectiveness of accounting information systems. Effectiveness of the accounting information system is a success achieved by the accounting information system to produce timely, accurate, and reliable. Collecting data in this study using field survey by distributing questionnaires. The questionnaire submitted to the manager of 3 and 4 star hotels in Yogyakarta city. Samples were taken by purposive sampling technique and analysis using multiple linear regression analysis. A total of 55 questionnaires were returned from 60 questionnaires were distributed and 50 are filled with complete and can be processed . The results show of sophisticated of information technology and knowledge accounting manager positive and significant of the effectiveness of accounting information systems. However trhere was no significant from management participant.