<![CDATA[The objective of this research was to analyse the influence of the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with implitation of good governance principle as moderating variable on the quality of financial statement of Samosir Local Government. The research used causal method. The population was Budget User officials, Financial Administration (PPK-SKPD), Revenue Treasurers and Expenditure Treasurers in 38 SKPDs (Regional Work Units) of the Samosir District Administration. The samples were 138 respondents, taken by using total sampling technique. Primary data were gathered by using questionnaires.The Hypothesis was tested by using multiple regression analysis and residual test for moderating with an SPSS software program. The result of the research showed that the goverment internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources had significant influence on the quality of financial statement simultaneously and partially. The implitation of good governance could moderate the correlation of the the government internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and the competence of human resources with the quality of financial statement of Samosir Local Government.]]>
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