This paper examines the psychological aspects of accounting on the quality of the company. Psychological aspects in the context of accounting can be seen how the company's management in managing profits as a result of the quality of the company's work. Good work quality will affect the company's image from the public's point of view. Management is given trust by shareholders or company owners in operating the company, in taking responsibility for the results of its performance, management compiles and reports the company's operational results and the company's financial position to shareholders or other stakeholders by making company finances. Financial performance can be used as an assessment by investors or potential investors to determine the prospects or future development of the company. Financial performance is a measure of the achievement achieved by a company in a certain period with good financial performance that will attract investors to invest in the company (Kusna & Setijani, 2018). Therefore, the main objective in this study is to analyze how the psychological aspects of accounting on the quality produced by the company. By using chemical companies as objects in this study.