Abstract:
Nowadays, investors appear in much type of trading behavior and many types of the investor itself. It is happening because of the mind-set of each investor and based on the financial performance of the company. Investor tends to have the stock based on the company financial performance. That is why timeliness of financial report is important, to send the information about company performance to user.
This research aim to investigate company’s in reporting financial statement to public. Timeliness of financial report is performance responsibility report of management to its shareholders. The dependent variable for this research is the timeliness of financial report. The profitability, big four public accounting firm, liquidity, and shares that owned by public are the independent variables in this research.
This research was designed using quantitative research which involves analysis of numerical data in an attempt to explain the matters observed. This research is using secondary data. The data of this research were gathered from Indonesia Stock Exchange since 2007 to 2010.
This research uses calculation by multiple regression models from Statistical Package for the social sciences 16. The finding has stated there are factors that significantly affect the timeliness of financial report. From the analysis, the factors that significant affect the timeliness of financial report are ROA, Liquidity, and Shares (owned by public.
