Pengaruh profitabilitas, likuiditas, struktur kepemilikan, dan firm size terhadap Ketepatan waktu pelaporan Keuangan

This study aims is to determine the effect of profitability, liquidity, managerial ownership, public ownership, and firm size on timeliness of financial reporting. This research is conducted in manufacture companies listed on Indonesian Stock Exchange during 2012-2016. The number of samples are 88 companies on this research with purposive sampling method. The data analysis technique used is logistic regression analysis. The results of this study indicate show that only profitability has significant affect on timeliness of financial reporting, while liquidity, managerial ownership, public ownership, and firm size has not significant affect on timeliness of financial reporting. Keywords : Timeliness, Profitability, Liquidity, Managerial Ownership, Public Ownership, and Firm Siz