<![CDATA[Companies that have detailed financial reports and publish them on time, without missing anything can be evidence of their responsibility to both internal and external parts of the company. This study aims to examine and obtain empirical evidence of the effect of firm age, firm size, liquidity, profitability and public ownership on the timeliness of financial statement publications. The location of this research is a banking company listed on the Indonesia Stock Exchange. The object of this research is the annual report of banking companies listed on the Indonesia Stock Exchange in 2018 to 2020. Determination of the sample using purposive sampling technique, in order to obtain a sample of 34 companies with observation data for 3 years so that the data used is 102 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that firm size and profitability have a positive effect on the timeliness of financial statement publication, while firm age, liquidity and public ownership have no effect on the timeliness of financial statement publication.]]>
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