The purpose of this study is to examine and analyze the influence of the quality of accounting systems and information on optimizing the performance of Regional Apparatus Organizations (OPD) through decision-making. This study uses a survey research design. The population in this study were all 38 OPDs in Central Sulawesi with a sample size of 114 people, but 96 questionnaires were returned and processed. To analyze the hypothesis, the data in this study were processed using a quantitative method with the approach or with the help of PLS (Partial Least Square). The results of the study concluded that the quality of the information system has a positive and significant effect on optimizing the performance of OPDs in Central Sulawesi Province. The quality of the information system also has a positive and significant effect on decision-making of OPDs in Central Sulawesi Province. Accounting information has a positive and significant effect on optimizing the performance of OPDs in Central Sulawesi Province. Accounting information has a significant effect on optimizing the performance of OPDs in Central Sulawesi Province. Decision-making has a positive and significant effect on optimizing the performance of OPDs in Central Sulawesi Province. Decision-making is able to mediate the effect of system quality on optimizing the performance of OPDs in Central Sulawesi Province. Decision-making is unable to mediate the effect of accounting information on optimizing the performance of OPDs in Central Sulawesi Province.
Monareh et al. (Mon,) studied this question.
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