This research examined the effect of profitability, company size, public accounting size (KAP), debt to equity ratio, solvability, and public shareholding toward the timeliness of company’s financial statement of property and real estate companies listed in Indonesia Stock Exchange 2012-2014.
Purposive sampling technique was used in this research to take 138 samples (46 property and real estate companies during 3 years of observation), and the data where in a form of secondary data published. The method of data analysis was logistic regression analysis.
From this research it was empirically proven that profitability, company size, public accounting size (KAP), debt to equity ratio, solvability, and public shareholding did not significantly affect the timeliness of company’s financial statement.