Ade Irma Suryani Siregar, Widia Astuty, Hj. Hafsah


The purpose of this research is to analyze the factors that affect the value of financial reporting information. Factors that affect financial reporting information value is measured by  the variable quality of human resources, utilization of technology and information, internal control systems, financial supervision area. The research approach used is associative. The respondents in this study 85 respondents. The sampling techniques used in this research is the saturated samples. Data collection is carried out by means of a detailed questionnaire. Research data was processed using SPSS. The research method used was multiple linear regression. The results of research that affects human resources values information financial statements. The system of internal control to the value of the information financial statements. The utilization of information technology and the effect on the value of the information financial statements. Financial oversight areas individually affects the value of the information financial statements.

Keywords: Human Resources, Internal Control Systems, And Information Technology Utilization And Financial Oversight Areas, Financial Report Information

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