Pengaruh Kualitas Audit, Ukuran Perusahaan, Likuiditas dan Profitabilitas Terhadap Ketepatanwaktu Pelaporan Keuangan

This study aims to prove, test and analyze the factors affecting the timeliness of financial reports. This study measured with variable audit quality, firm size, liquidity and profitability. The data used in this research is secondary data. Purposive sampling is used as a method of sampling and obtained a total sample of 375 companies, manufacturing companies financial statement data within period 2013-2015. Analysis technique used is statistical test with a logistic regression analysis with SPSS 20. The result of this study indicate that the hypothesis about the influence of the auditor’s quality and firm suze affect the timeliness of financial reports. Hypotheses regarding liquidity and profitability on the timely submission of financial statements is rejected. Keywords : timeliness, audit quality, firm size, liquidity, profitabili