FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015

The timeliness of financial statements is very important for the company. It is because the information contained in the financial statements is very useful for investors and other financial statements’ users. The aim of this study is to analyze the factors effecting the timeliness of financial statements on manufacturing companies listed in Indonesian Stock Exchange. Certain factors which is examined in this study are managerial ownership, leverage, size of companies, profitability, and liquidity as independent variables. As for dependency variables is timeliness. The population of this study is all manufacturing companies listed in Indonesia Stock Exchange, year of 2012-2015. The number of samples obtained in the study are 32 companies in the past four years, so that it is resulted in 152 as the study’s samples. In selecting the sample, the writer uses purposive sampling and analyzing technique used in the study is logistic regression. Based on the analysis of leverage variables and size of companies, these both effect the timeliness of financial statements. While for variable managerial ownership, profitability, and liquidity, the results obtained do not affect the timeliness of financial statements on companies listed in the Indonesian Stock Exchange in 2012-2015. Keywords : timeliness, managerial ownership, leverage, size of company, profitability, liquidit