<![CDATA[This study aims to examine the influence of the Effect of applying government accounting standars, competence human resources, the role of internal audits, and information technology utilization on the quality of financial reporting information to the internal control system as moderating variable (study on regional working units Indragiri Hulu). This study was conducted in 24 regional work units in indragiri hulu with 72 respondents. The method of analysis used was in this research helped by Smart PLS software. Determination of the sample is done by using purposive sampling method. The result of this study found that, the effect of variable indicate that the variable of applying government accounting standars have not influence on the quality of financial reporting information, with t value is 0,463. Variable of competence human resource have not influence on the quality of financial reporting information, with t value 0,525. Variable of the role of internal audits have influence on the quality of financial reporting information, with t value is 2,809. Variable of information technology etilization have not influence on the quality of financial reporting information, with t value is 0,8183. On internal control system as moderating variable have not moderate relation of applying goverment accounting standars and competence human resources on the quality of financial reporting information, but internal control system variable have moderate relation of the role of internal audits and information technology utilization on the quality of financial reporting information.Keyword : government accounting standars, competence human resources, the role of internal audits, information technology utilization, the quality of financial reporting information, and internal control system]]>
