<![CDATA[This study aims to determine the factors that influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017. The factors that are suspected to influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017 in this study are solvency, profitability and company size. The sampling method uses a purposive sampling method of 52 sample banking companies. The results of this study indicate that solvency has no significant effect on the time span of financial statement presentation with a calculated value of 1.728 α = 0.05. Profitability has a significant effect on the time span of the presentation of financial statements with a significant value of 0.041 t table 2.00958. The size of the company has no significant effect on the time span of financial statement presentation with a significant level of 0.066> α = 0.05 and t count value 1.880 F table 3.18 and a significance value of 0.004]]>
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