FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN DASAR DAN KIMIA YANG TERDAFTAR DI ISSI)

The purpose of this study is to analyze the effect of solvency, public ownership, size to timeliness of financial reporting with profitability as a moderating variable. The sample of this research is 37 companies listed in Indonesia Sharia Shares Index (ISSI) during the period of 2013-2015. The analytical technique used is logistic regression using Eviews 8.One of the theories used in this research is agency theory. The result of this research is that in partial test, public ownership and size have negative and significant effect on the timeliness of financial reporting, solvency has no effect on timeliness of financial statement submission, profitability moderation variables do not strengthen solvability relationship, public ownership and company size On timeliness of financial statement submission