Taken together the whole variables (profitability, liquidity, company’s size and company’s age) affect the timelines of financial statement. The results showed that liquidity affect on timelines of financial statement, while profitability, company’s size and company’s age dont have affect on timelines of financial statement. The samples in this research were gathered using purposive sampling with the total sample of 51 samples. Type of data used in this research is secondary data. Walaupun terlihat mudah, laporan keuangan sebenarnya cukup rumit lho. Laporan Keuangan memegang peranan yang sangat penting dalam suatu perusahaan karena berhubungan dengan kinerja perusahaan tersebut. Data used in this research were taken from the company’s annual financial report obtained from Population of this research are mining companies listed in Indonesia Stock Exchange (BEI) in 2014 until 2016. Laporan Keuangan Perusahaan adalah informasi keuangan sebuah perusahaan pada sebuah periode (bulanan, tiga bulanan, semesteran, dan tahunan). This study aims to provide empirical evidence of the affect of profitability,liquidity, company’s size and company’s age to timelines of financial statement on mining companies listed in Indonesia Stock Exchange. Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Penyampaian Laporan Keuangan Pada Perusahaan Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu
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