This study aims to produce information in the form of a more in-depth explanation of the effect of implementation of SAK ETAP and Financial SOP on the quality of financial reports. And get the results from data processing on how much influence the implementation of SAK ETAP and Financial SOP on the quality of financial reports. The research method used in this study, the data obtained, both quantitative and qualitative, were researched using descriptive methods, namely in the form of field studies and direct surveys either through interviews or observations in the form of direct observation. Based on calculations with the simple linear regression equation between X and Y is Ŷ= 21.581+ 0.217 X1+ 0.269 X2+...... e, this means that if there is an increase in the implementation of SAK ETAP and Financial SOPs by 1 point, the quality of the financial statements will experience an increase to be 21.581+ 0.217+ 0.269 (1)= 22.067. While the results of the Hypothesis Testing, it was found that the SAK ETAP implementation variable obtained tcount 1.669< ttable 2.01669 and a significance 0.103> 0.05, so it can be said that the independent variables are proven to be not related to the quality of financial reports. Financial SOP with tcount= 2.061> ttable 2.01669 and a significance of 0.045< 0.05, it can be said that the Financial SOP variable is proven to have a relationship between Financial SOPs and the Quality of Financial Statements. And based on the correlation coefficient analysis, the value of R= 0.444 means that the relationship is moderate between the implementation of SAK ETAP (X1) and the Quality of Financial Statements (Y). The relationship between the Financial SOP (X2) and the Quality of Financial Statements (Y) of R= 0.472 has a moderate relationship between the Financial SOP variable and the Quality Financial Statement variable. While the result of KD (R^ 2)= 23.6%. This means that 23.6% of the independent variables, namely the implementation of SAK ETAP and Financial SOPs, can explain the dependent variable, namely the Quality of Financial Statements. While the remaining 76.4% is explained by other factors not examined by this study. The results of the F test obtained Fcount> Ftable, namely 7.814> 4.07, then the Ha hypothesis is accepted, that SAK ETAP and Financial SOPs have an effect on the quality of SME financial reports.