Timeliness in submitting financial reports is one of the characteristics that must be fulfilled so that the financial statements presented are relevant in decision making. The purpose of this study is to examine the effect of company size, profitability, auditor turnover and KAP reputation on timeliness. The population used is mining company. the sample used was 93 mining companies listed on the Indonesia Stock Exchange 2015-2017 using purposive sampling. The data analysis technique uses logistic regression analysis. the variables used in this study are company size, profitability, auditor turnover, and reputation of KAP as independent variables and timmeliness as the dependent variable. based on the results of the analysis it was concluded that company size had no effect on timeliness, profitability had no effect on timeliness, auditor turnover did not affect timeliness, and KAP reputation affect with timeliness.
Key Words : Company Size, Profitability, Auditor Turnover, KAP Reputation and Timelines
