The ain of this research is to the rest effect of independent commissaries, institutional owenership, profitability, liquidity, firm size and timeliness of delivery Indonesia financial report in period 2012-2014. This resreach used 91 firms as from purposif sampling method, inclided of manufacturing firm that lised in Indonesia stock exchange and proved by PT. Prefindo. Logistic regression used to analyze the hypothesis with significance level 0,05.
The result of this research showed that only profitability variable that has negative effect to timeliness of delivery financial report with significance 0,043. Significance result of independent commissaries was 0,126 it means independent commissaries has not effect to timeliness of delivery financial report. Significance result of institutional owenership was 0,763 it means institutional owenership has not effect to timeliness of delivery financial report. Significance result of liquidity was 0,156 it means liquidity has not effect to timeliness of delivery financial report. Significance result of firm size was 0,867 it means firm size has not effect to timeliness of delivery financial report.