Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Ketepatwaktuan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia Periode 2014-2016)

The purpose of this study is to examine the effect of institutional ownership, firm size, leverage and profitability on thetimeliness of financial reporting (empirical study of manufacturing companies listed in Indonesian stock exchange period 2014-2016). The number of samples in this study were 189 companies. The sampling technique used purposive sampling method. Methods of data analysis using logistic regression to test and prove the research hypothesis. The result of this research is profitability variables influencethe timeliness of financial reporting, while the variables of institutional ownership, company size and leverage have not affect on the timeliness of financial reporting