ABSTRACT
Financial report are said to be quality if the information presented can be understood, relied on and free
from material errors. Internal audits, internal controls and the competence of accounting staff are
expected to be able to create quality company financial reports. Referring to pepper, the purpose of this
study is to examine the impact of internal audit, internal control and accounting staf competence on the
quality of financial reports, the method with a quantitaive approach and descriptive verification research
type. Reserch data is primary.