One of the Investment Manager (IM) tasks in mutual fund is to arrange investment portfolio. To do so, IM relies on information that are available and can be accessed through the particular company's (share and obligation issuers) website. This study aims to investigate the impact of website quality on perceived accounting information quality, and also the variables (Perceived Information Asymmetric and Signal Credibility) that may moderate the relationship. In addition, the impact of perceived accounting information quality on accounting information trust is investigated. The questionnaire is administered to 87 asset management companies using purposive sample method. Responses from 33 companies then analyses using PLS based structural equation modeling (SEM). The results suggest that website quality positively influence perceived accounting information quality. Unfortunately, both moderating variables are not supported. Finally, the study shows that perceived accounting information quality affects accounting information trust.Keywords: Web quality, perceived information asymmetric, signal credibility, perceived accounting information quality. AbstrakManager Investasi (MI) sebagai pengelola reksadana bertanggung jawab memilih portofolio investasi misal saham dan obligasi yang tersedia di pasar modal. Dalam pembentukan komposisi portofolio investasi, MI bergantung pada ketersediaan informasi emiten yang bisa diperoleh melalui situs web. Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh kualitas situs web emiten terhadap kualitas informasi akuntansi persepsian, dan meneliti adanya variabel pemoderasi hubungan kedua variabel tersebut. Selain itu penelitian ini juga ingin mengetahui sejauh mana pengaruh kualitas informasi akuntansi persepsian terhadap kepercayaan (trust) akan kualitas informasi akuntansi. Kuesioner disebar ke perusahaan managemen aset secara purposive sampling. Sampel penelitian ini adalah 87 perusahaan managemen aset yang terdaftar di Bursa Efek. Hasilnya adalah 33 perusahaan memberikan respon yang bisa dianalisis. Data diolah menggunakan PLS SEM.