analisis faktor-faktor yang mempengaruhi kualitas nilai informasi laporan keuangan daerah (studi pada skpd kota tangerang)

The purpose of this research was the examine the effect of the quality of human resources, internal control system, the application of government accounting standards, utilization of financial accounting information systems local, and understanding accounting toward quality of information financial statement local. The sample of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) Tangerang City who use financial accounting information systems local, involved in the work of making financial statement, and use the information of financial statement for making decision. The sample in this research based on non probability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The testing method used in this research is multiple regression analysis. The results of this research are: (1) Quality of Human Resources does not affect the Quality of Information Financial Statement Local, (2) Internal Control System does not affect the Quality of Information Financial Statement Local, (3) The Application of Government Accounting Standards has significant effects toward the Quality of Information Financial Statement Local, (4) utilization of financial accounting information systems local does not affect the Quality of Information Financial Statement Local, (5) Understanding Accounting has significant effects toward the Quality of Information Financial Statement Local, (6) Quality of Human Resources, Internal Control System, The Application of Government Accounting Standards, Utilization of Financial Accounting Information Systems Local, and Understanding Accounting have a simultaneous and significant effects on the Quality of Information Financial Statement Local