<![CDATA[This study aimed to examine the effect of budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology to the value of financial reporting information. The problem in this research is to determine whether the indicators of these variables influence or not the value of financial reporting information. The sample of this study were employees of the State University of Surabaya PK BLU based on criteria specified by the researcher. Data were taken from questionnaires distributed to the respondents. The variables used in this study consists of the dependent variable and the independent variables. The independent variable is the Budget Planning (PA), Internal Control System (PI), the Financial Supervision (PK), Quality of Human Resources (SDM) and Utilization of Information Technology (TI) while the dependent variable is the Value of Financial Reporting Information (Nif). Data were analyzed using multiple linear regression analysis. Results indicate that the budget planning, the system of internal control, financial control and utilization of information technology has positive influence on the value of financial reporting information, while the variable quality of human resources has no effect on the value of financial reporting information.Keywords: Value of financial reporting information, budget planning, the system of internal control, financial control, quality of human resources and utilization of information technology.]]>
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