The purpose of this research is to analyze and test the impact of accounting information systems on good university governance, the research designed used to test the hypothesis causal-comparative (Causal-Comparative Research method), universities in Medan, North Sumatera Indonesia. a sample of 25 private universities in the city of Medan. Data collection techniques are how to arrange interview instruments, perform data triangulation. Interviews were carried out later in this study, data will be analyzed using statistical analysis. The data were processed using Smart PLS data processing tools. The results of the study were the impact of accounting information system on organizational performance through Good University’s private governance in Medan City, North Sumatera, Indonesia.