Abstract: Accounting information system is one of the most important parts in an organization. Accounting Information System produces accounting information which is needed by managers and non-managers of an organization as a basis for decision-making processes in running their functions or duties. The function and task of managers or non-managers in an organization will vary depending on the type of organization, the parts and levels which exist in the organization. The function and task of managers or non-managers are different because of the different levels and parts that cause the information requirements of managers and non-managers is to support the different functions and duties. The differences in information requirements will lead to different data that must be entered and the format of accounting information system that is used. Reality stated many accounting information systems in various institutions both public and private which have variety problems including the problem of integration, ease of use, ease of access, ease of adapting to changing conditions and the ability to generate accounting information as needed.The purpose of this study is to determine how much the effectof organizational structure on the quality of accounting information system. The method is verification method and the analysis tool is Structural Equation Modeling (SEM).The results show that organizational structure significantly affects the quality of accounting information system.