Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Kualitas Auditor, Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan (Study Pada Perusahaan Manufaktur Periode Tahun 2012-2016)

The study aimed to find out the profitability, liquidity, firm size, auditor quality, and public ownership on timeliness of financial report on the manufacturing companies listed in the Indonesian Stock Exchange (BEI) during the period of 2012-2016. The samples were selected based on purposive sampling technique. The study used a secondary data in the forms of financial reports audits annual report collected from the homepage site of Indonesian Stock Exchange (BEI) such as www.idx.co.id. The number of companies studied were 88 company for 5 years, so produce 440 samples. The hypothesis was tested by using logistic regression. The results indicated that profitability (ROA), liquidity (CR), and firm size have significant effect on timeliness of financial reporting of manufacturing companies listed in the Indonesian Stock Exchange for period 2012-2016. However, auditor quality and public ownership did not have significant effect on timeliness of financial reporting of manufacturing companies listed in the Indonesian Stock Exchange for period 2012-2016. Keyword : Timeliness of financial reporting, profitability, liquidity, firm size, auditor quality, and public ownership