Abstract :
This research was conducted with the aim to find empirical evidence about the factors that affect the timeliness of financial reporting at the company Kompas100 index listed in the Indonesia Stock Exchange. The factors examined in this study, namely leverage, profitability, liquidity, and firm size. The sample in this study is an index Kompas100 the period 2011-2012. Through purposive sampling method, obtained a sample of 102 companies. Results of the study identify that only company size significantly negative impact on the timeliness of corporate financial reporting.