Determinan Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan Yang Listing Di Bursa Efek Indonesia (BEI)

The purpose of this research is to analyze determinant about timeliness of financial reporting at the company that listing in Indonesian Stock Exchange (IDX). Determinant about timeliness financial reporting are operation complexity, profitability, solvability and leverage. Dependent variable function is timeliness that proxied by dummy variable. This sampel method is purposive sampling from 45 banking company that listing in Indonesian Stock Exchange from 2016-2019 and the result about company observation is 134. This research method used logistic regression. The result of this research indicate that profitability affect the timeliness of financial reporting meanwhile operation complexity, solvability and leverage were not affect the timeliness of financial reporting