This study aims to determine the factors and theories that can improve the quality of accounting information systems and the quality of accounting information used in companies listed on the Indonesian Stock Exchange. This test uses business strategy, internal control implementation, organizational culture, organizational commitment, use of information technology, leadership style, business processes, organizational change management and operational risk management. The population in this study are employees of banking companies listed on the Indonesian stock exchange that use accounting information systems and accounting information. The data collection method was carried out by interviewing and distributing questionnaires to respondents who were employees of banking companies registered in the Indonesian Stock Exchange. by using a rating scale. Data analysis tools used SEM PLS.

Theory, Factors, Quality, Accounting Information Systems, Accounting Information, Decision Making.

• Jajat Sudrajat, S.E., M.M.

• Dr. Meiryani., S.E., Ak., M.M., M.Ak., CA.

• Dr. Tommy Andrian, S.E., M.Ak., CertDA, MOS, CertSF