This study aims to determine the effect of organizational culture, organizational structure, and top management commitment on the quality of accounting information systems and their implications for the quality of accounting information (Empirical Study at PT Pegadaian (Persero) West Jakarta). This study took the population and samples from the finance department of PT Pegadaian (Persero) in West Jakarta. The results of this study indicate that organizational culture has no significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk while the organizational structure and Top Management commitment has a significant effect on the implementation of the accounting information system (Y) at PT Pegadaian (Persero) Tbk. Then the implementation of the accounting information system (Y) has a significant effect on the quality of accounting information (Z) at PT Pegadaian (Persero) Tbk.