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The purposes of the study are (I) describing timelines level of financial reporting of the firm listed on Jakarta Stock Exchange. (2) examining the effect of Debt to Equity Ratio, profitability, firm size, insider ownership. and outsider ownership concentration on the timelines of financial reporting of the firm. The population to be examined in this study were 266 companies. The population were then classified into timelines and lag categories. Data to be used is the study was secondary data. Data on date of the timelines of financial reporting of the limn were obtained from BAPEPAM and the other data were taken from Indonesian Capita! Market Directory. Technique of analysis for examining the hipotesis was logistic regression. Empirical evidence shows that the level of timelines of the firm listed on Jakarta Stock Exchange is high (70.30%). The result of the study also found that profitability and outsider ownership concentration significantly affect timelines of financialreporting of the firm. On the otherhand. the firm size, debt to equity ratio, and insider ownership do not significantlyaffect timelines of financial reporting of the firm. Key words . timelines. financial reporting, debt to equity ratio. firm size. profitability, outsider ownership concentration . insider ownership.
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