PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

This study aims to determine whether there is an influence of audit opinion, audit  committee, and profitability on the timeliness of financial reporting. For that, the study used of 9 automotive companies and components sub-sectors listed on the Indonesia Stock Exchange (BEI) in 2015-2019 as sample of study. The sample have been selected with certain criteria by purposive sampling method. The data is quantitative, secondary and obtained from annual financial reports published by the Indonesia Stock Exchange. Techniques of data collection are documentation. Meanwhile method of data analysis is to use logistic regression. The results showed that audit opinion, audit committee, and profitability do not significantly influence the timeliness of financial reporting