Analysis of Factors Affecting The Timeliness of Financial Reporting on Manufacturing Companies in The Indonesia Stock Exchange

This study aims to find empirical evidence about the factors that affect timeliness of financial reporting manufacturing companies listed on Indonesia Stock Exchange. The research uses quantitative methods. data collected in this will be analyzed using two methods, namely 1) Descriptive statistical method, analytical tool used is average (mean) and standard deviation 2) Hypothesis Testing, hypothesis testing done by multivariate test logistic regression. sample from 43 x 3 years research, 129 statements were consistently Exchange for period 2014-2016 taken purposive sampling method. Based Simultaneous Effect Analysis, it can seen α= 0.05 degrees freedom (df) = k 5, where number predictor variables, value χ²(p) chi-square distribution table 11.07048. Due 6.266 < 11.07048 or -2(L0–L1) χ²(p), said together (simultaneously), five variables (DER, ROA, SIZE, KAP, AUDCH) have no effect variable reporting.