Penelitian ini bertujuan untuk memperoleh bukti empiris berupa model yang dapat menjelaskan mengenai kinerja keuangan berupa profitabilitas, likuiditas, leverage dan struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan kepemilikan publik terhadap ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Penelitian ini menggunakan teknik kuota sampling dengan jumlah populasi sebanyak 151 perusahaan yang menjadi sampel dalam penelitian sebanyak 82 perusahaan selama periode tahun 2018-2022. Penelitian ini menggunakan metode deskriptif dan verifikatif. Teknik pengumpulan datanya menggunakan teknik observasi non partisipan yang sampel penelitiannya diambil dari kriteria sampel penelitian. Analisis data menggunakan alat statistik berupa Model Analisis Regresi Logistik dengan bantuan perangkat lunak IBM SPSS Statistics 20. Hasil penelitian menunjukan bahwa hasil Uji Wald menunjukan bahwa variabel independent memiliki pengaruh yang signifikan terhadap variabel dependen secara wald. Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Likuiditas berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Leverage berpengaruh negatif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kepemilikan manajerial berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kepemilikan institusional berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kepemilikan publik berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Kepemilikan asing berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Kata kunci : Profitabilitas; Likuiditas; Leverage; Kepemilikan Manajerial; Kepemilikan Institusional; Kepemilikan Asing; Kepemilikan Publik.

This study aims to obtain empirical evidence in the form of a model that can explain financial performance in the form of profitability, liquidity, leverage and ownership structure in the form of managerial ownership, institutional ownership, foreign ownership, and public ownership on the timeliness of submitting financial reports. The population in this study were Non-Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. This study used a quota sampling technique with a population of 151 companies which became the sample in the study of 82 companies during the 2018-2022 period. This research uses descriptive and verification methods. The data collection technique uses non-participant observation techniques whose research samples are taken from the research sample criteria. Data analysis uses statistical tools in the form of a Logistic Regression Analysis Model with the help of IBM SPSS Statistics 20 software. The results showed that the Wald test results showed that the independent variable had a significant effect on the dependent variable in wald. The results of this study indicate that Profitability has a positive and significant effect on the timeliness of submitting financial reports. Liquidity has a positive and significant effect on the timeliness of submitting financial reports. Leverage has a negative and significant effect on the timeliness of submitting financial reports. Managerial ownership has a positive and significant effect on the timeliness of submitting financial reports. Institutional ownership has a positive and significant effect on the timeliness of submitting financial reports. Public ownership has a positive and significant effect on the timeliness of submitting financial reports. Foreign ownership has a positive and significant effect on the timeliness of submitting financial statements.
Keywords : Profitability; Liquidity; Leverage; Managerial ownership; Institutional Ownership; Foreign Ownership; Public Ownership.