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This study aims to analyze the factors that influence the performance of accounting information systems on the effectiveness of the internal control system at geothermal energy company. The research method used is causalitas method. Respondents in this study consisting of employees in the system development department, finance and managers. The data were analyzed by using double linear regression. The results showed that the factors of personal technical ability, user involvement in the system development process, training and education programs, formalization of information system development, top management support and community affiliation had an effect on the performance of accounting information systems. The factors of personal technical ability have the biggest influence on the performance of accounting information systems. Besides that information system performance had an effect on the effectiveness of the internal control system. The contribution of this research produces a generic model that can be adopted by the same organization in increasing the effectiveness of the internal control system.