<![CDATA[The research is aimed to explore and analyze: 1) The implementation of local management information system and controlling activities; 2) Significant influence of local management information system implementation and controlling activities on the quality financial statements; 3) Signifacant influence of local management information system implementation on the quality financial statements; 4) Significant influence of controlling activities on the quality financial statements. The test result find that: a) The implementation of local management information system and controlling activities have significancy influence on the quality financial statements. b) The implementation of local management information system has positive but insignificant influence on the quality financial statements. This is shown by coefficient regression value of 0.089 or 0,89 % with significant value of  0,090. c) controlling activity has significant influence of the quality of financial statements with coefficient regression value of  0.190 or 19,0 % and significant value at 0,000.]]>
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