Faktor-Faktor yang Memengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Industri Pertambangan yang Terdaftar di BEI Pada Tahun 2013-2017

The aim of this study is to axemine factors that affect the timeliness of the submission of financial statements, such as leverage, firm size, audit commite, profitability, board of independent commisioner, and managerial ownership to the timeliness of the submission of financial statements. Sample were selected using saturated sampling or sensus amount 191 mining companies listed on Indonesia Stock Exchange during 2013 -2017. Data analysis was conducted using the logistic regression method. The result of this study show that audit commite has significant influence to the timeliness of the submission of financial statements. In other side, leverage, firm size, profitability, independent of commisioner board, and managerial ownership has no significant influence to the timeliness of the submission of financial statements