This study aims to determine the ability of the R2 model to predict the independent variable in influencing the de-pendent variable. In addition to knowing the competence of auditors, auditor independence, standard operating procedures, information technology, and accounting standards. This research method uses a quantitative approach with multiple linear regression models. Result of the coefficient of determination R2 is 53%, the remaining 47%, influenced by other variables outside of this study. Partially, namely: auditor competence has positive and significant effect on the quality of financial statements, auditor independence has a positive and significant effect on the quality of financial statements, standard operating procedures have a positive and significant effect on the quality of financial statements, information technology has a positive and significant effect on the quality of financial statements, and accounting standards have a positive and significant effect on the quality of financial statements. In conclusion, all independent variables either simultaneously or partially have a positive and significant effect on the quality of financial reports. Keywords-several components, audit results, internal auditors, quality of financial reports. Standard operating proceduresStandard operating procedures (SOP) [8] describe the procedures carried out by certain