This study aim to estimate empirically the influence of competitive advantage strategy and total quality management implementation simultaneously or partially on manufacturing company performance certified ISO 9001:2008 Listed in Indonesia Stock Exchange with management accounting information as a moderating variable. The method uses in this research is census method. In determining the number of samples, because the subject is less than a hundred, better taken all. The researh conducted on 42 manager on manufacturing company certified ISO 9001:2008 Listed in Indonesia Stock Exchange. The data used is primary data and data collection is done through a questionnaire. Analysis method uses in this researh was descriptive and verifikatif analisys and hypothesis testing method used MRA (Moderated Regression Analysis). The results Showed that simultaneous competitive advantage strategy and TQM Affect the performance of the company’s. Partially competitive advantage strategy and TQM Affect the company's performance and characteristics of accounting information management strategy to moderate the competitive advantage and TQM have a positive impact on company performance.