PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI )

The research aims to empirically test firm size, profitability, leverage, liquidity, and audit opinion influence the timeliness of financial reporting in manufacturing companies listed on the Stock Exchange in 2016-2017. technical analysis in the study used descriptive statistics and hypothesis testing methods using multiple linear regression analysis. The results of the study show that the size of the company does not affect the timeliness of the submission of financial statements, Profitability affects the timeliness of submission of financial statements, financial leverage of a company has an effect on the timeliness of submission of financial statements