D. Kualitas Informasi
1. Keterpahamian (Understandibility)
2. Keberpautan (Relevance)
3. Nilai Prediktif (Predictive Value)
4. Nilai Balikan (Feedback Value)
5. Ketepatwaktuan (Timeliness)
6. Keterandalan (Reliability)
7. Ketepatan Penyimbolan (Representational Faithfulness)
8. Keterujian (Verifiability)
9. Kenetralan (Neutrality)
10. Keterbandingan (Comparability)
11. Materialitas (Materiality)