Abstract:

This study aims to examine the empirical testing for the effect of organizational commitment and leadership style on the  implementation success of Enterprise Resource Planning (ERP), as well as the implications on the quality of accounting information. Survey was conducted on 33 state-owned enterprises   to gather information and to test the hypothesis of a study. Data was analyzed with quantitative method using Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. Results of this study shown that organizational commitment and leadership style have significant effects on the implementation success of ERP systems and the implementation success of ERP systems have  have significant effects on the quality of accounting information.