This research aims to know empirical evidences as for factors
influencing timeliness of financial reporting on the manufacture firm listed in
Indonesian Stock Exchange. The examined factors of this research are debt to
equity ratio, profitability, size, age, outsider ownership, insider ownership as
independent variables while timeliness as dependent variable.
The sample of this research is 88 manufacture firms listed in Indonesian
Stock Exchange in 2008-2010 period. The data used in the research was the
secondary data and the sample-selection was by using purposive sampling
method. The analysis implement used was the analysis of logistic regression at
level significance 5%.
The result of hypothetical test of the research provides evidence that debt
to equity ratio, profitability, size, age, outsider ownership, insider ownership does
not have influence toward timeliness of financial reporting of the firms listed in
Indonesian Stock Exchange.