This study aims to examine the influence of accounting information quality on managerial decision-making within organizational settings. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to individuals involved in managerial decision-making within organizations. The collected data were analyzed using Statistical Package for Social Sciences (SPSS) through validity testing, reliability testing, classical assumption testing, and simple linear regression analysis. The results indicate that accounting information quality has a significant positive effect on managerial decision-making. Information that is relevant, accurate, timely, complete, and understandable supports managers in evaluating alternatives and making rational decisions. This study contributes to the development of decision usefulness theory by reinforcing the role of accounting information quality as a critical determinant of managerial decision processes. The findings highlight the importance for organizations to maintain high-quality accounting information systems in order to support better managerial decisions and enhance organizational performance. This research provides empirical evidence regarding the relationship between accounting information quality and managerial decision-making, particularly within organizations that rely on accounting information for operational and strategic decisions. This study focuses on perceptual data collected through questionnaires. Future research may expand the analysis using different industries, broader samples, and additional analytical methods.
Keywords: accounting information quality, managerial decision making, decision usefulness, information systems, organizational decision making
