PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN OPINI AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

The aim of this study is to determine the factors that affect the timeliness of financial reporting of manufacturing companies in Indonesia Stock Exchange (Bursa Efek Indonesia). The research is conducted on is using the data from 2007 to 2009. The method to obtain the data is purposive sampling. The obtained data are analyze using multiple linear regression analysis. The analysis of the research shows a significant relationship and the positive influence of leverage, ownership structure and auditor's opinion on the timeliness of financial reporting. Profitability and firm age do not effect on the timeliness of financial reporting. These results indicate that the company with high debt, public ownership, and qualified opinion is not timely in its financial reporting. Keywords: timeliness, profitability, leverage, company size, ownership structure, auditor’s opinion. Data availability: www.idx.go.id and Indonesian Capital Market Directory (ICMD)