This study aims to determine (1) the support of top management, education and training, and the performance of accounting information systems in insurance companies in Bandung, (2) To what extent the support of top management affects the effectiveness of accounting information systems, (3) To what extent education and training affect the effectiveness of accounting information system. Descriptive and verification methods are used for this research. Analysis Unit is the insurance companies in Bandung. Statistical data analysis uses multiple linear regression and t test. Based on the results of a descriptive study, the support of top management, education and training as well as the effectiveness of accounting information system in insurance companies in Bandung are fairly good. According to verification study, the support of top management significantly affects the effectiveness of accounting information systems at 35.2%. Meanwhile education and training affects the effectiveness of accounting information system at 18%, but based on the, the effects is not significant