Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas dan Struktur Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Yang Terdaftar Di BEI Periode 2017-2018

This research aims to determine whether or not the effect of profitability, company size, liquidity, and public ownership structure on the timeliness of financial reporting in all companies listed on the Indonesia Stock Exchange (IDX). The sample used n this study are all companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data, the sample collection technique is purposive sampling and descriptive statistical analysis using the feasibility test model and Wald test. This study uses data from 2017 to 2018. The result of research in all sectors of companies listed on the Indonesia Stock Exchange (IDX) are firm size that have a positive effect on the timeliness of financial reporting. Profitability, liquidity and the structure of public ownership do not affect the timeliness of financial reporting. Keywords: Timeliness, profitability, company size, liquidity, public ownership structure