<![CDATA[The Kendari City Government has received an Unqualified Opinion (Wajar Tanpa Pengecualian or WTP) from the Audit Board of Indonesia (BPK) for more than a decade, yet a mismatch between employees' educational backgrounds and their financial management roles remains, alongside inconsistent evidence on how competence affects financial report quality. This study examines the influence of competence, information technology utilization, and government accounting standards (SAP) implementation on financial report quality among 168 respondents from a population of 172 financial managers across 44 Regional Apparatus Organizations (OPD) in Kendari City, selected through total sampling. Data were analyzed using multiple linear regression with SPSS 26. The three variables simultaneously show a positive and significant effect on financial report quality (F=113.304, Sig=0.000), explaining 66.3 percent of its variation (Adjusted R square=0.663). Partially, SAP implementation has the strongest effect (t=6.572, Sig=0.000), followed by information technology utilization (t=3.863, Sig=0.000) and competence (t=2.761, Sig=0.006). SAP implementation's dominance suggests that standardized accounting regulations can compensate for uneven competence caused by the educational mismatch, consistent with agency theory's view of formal rules as a mechanism to reduce information asymmetry. This study recommends prioritizing SAP compliance, optimizing information technology use, and continuously improving financial managers' competence.]]>
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