To show another common Perl technique for your toolbox...
Use match global to create a list of pairs: Key,value,key2,value2,etc and simply assign that list to a hash variable. Bingo, a multi-key hash with the value assignments from one line of data. I recommend careful study of the regex to understand the specifics of exactly how it works. Update: the concept of a minimal vs a maximal match applies.

#!/usr/bin/perl
use strict;
use warnings;
use Data::Dumper;


while (<DATA>)
{
   my %hash = /\s*(.*?)="(.*?)"/g;
   print Dumper \%hash;
}

=Prints:
$VAR1 = {
          'value' => '2017-06-03T11:27:23+01:00',
          'type' => 't',
          'desc' => 'Time file was created.',
          'ord' => '3',
          'Attr num' => '101',
          'name' => 'Created'
        };
=cut


__DATA__
Attr num="101" name="Created" desc="Time file was created." type="t" o
+rd="3" value="2017-06-03T11:27:23+01:00"
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