Y. Ladewi, A. Susanto, S. Mulyani, H. Suharman, Critical Factors Accounting Information System Success Survey of State-Owned Enterprises (SOE) in Indonesia, International Journal of System Signal Control and Engineering Application, Volume 10,Issue 1, 2017, Pages 32-40, ISSN 1997-5422, ijssceapp.2017.32.40, (https://makhillpublications.co/view-article.php?doi=ijssceapp.2017.32.40) Abstract: This research was conducted by several phenomena that occur on the low quality of accounting information systems in several agencies both government and private agencies much going bad quality information systems. This study aims to determine, the effect on organizational commitment, change management and business processes to the quality of accounting information systems. By using statistical tools PLS SEM, the obtained results of the study. From the results of research and discussion, empirically proved that the state-owned company’s commitment to the organization and management of change has an effect on the quality of accounting information systems and impact on quality of information, business processes while not having an effect on the quality of accounting information systems that affect the quality of accounting information. Keywords: The organizational commitment;change management;business process;the quality of accounting;information system;enterprises