FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN KEUANGAN

This study aims to prove, test and analyze the factors affecting the timeliness of financial reports. This study measured with variable profitability, leverage, firmsize andauditor’s quality. The data used in this research is secondary data. Purposive sampling is used as a method of sampling and obtained a total sample of 252 companies obtained directly from the Indonesia Stock Exchange (BEI), manufacturing companies financial statement data within period 2013-2015. The data analysis technique used is statistical test with a logistic regression analysis with SPSS 23. The result of this study indicate that the hypothesis about the influence of the auditor’s quality affect the timeliness of financial reports. Hypotheses regarding profitability,leverage and company size on the timely submission of financial statements is rejected. Keywords : timeliness, profitability, leverage, firm size, auditor’s qualit