Pengaruh ukuran perusahaan, kepemilikan publik, jenis perusahaan, dan profitabilitas terhadap ketepatan waktu pelaporan keuangan perusahaan di bursa efek indonesia tahun 2014-2016

Timeliness of financial reporting is important especially for the stakeholders because the report is used as a consideration in decision making. The sooner the financial statements are delivered the better the company's reputation. This study aims to examine the effect of firm size, public ownership, type of company, and profitability on the timeliness of financial reporting. The data used in this research is secondary data, data collection using purposive sampling method. The sample used in this research is service company sector infrastructur, utility, and transportation and manufacturing company food and beverage sector listed on BEI year 2014-2016. The number of samples used 64 companies with a 3-year observation time. Analytical technique used is logistic regression analysis. This research resulted that firm size had positive significant impact toward timeliness financial report. Public ownership had negative not significant impact toward timeliness financial report. Type of company and profitability have positive effect but not significant toward timeliness financial report. The implication from this research is investors should pay attention to the total assets of the company when they will invest the capital, because the greater the value of the total assets of the company, the greater the probability of the company to issue their financial report in the appropriate time