Tujuan dari penelitian ini yaitu untuk mengetahui, menganalisis dan mendapatkan fakta empiris mengenai pengaruh struktur good corporate governance, struktur kepemilikan dan kinerja keuangan terhadap ketepatan waktu pelaporan keuangan. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif dengan jenis data kuantitatif. Populasi penelitian adalah laporan keuangan perusahaan sektor barang konsumen non-primer sebanyak 141 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 atau 705 data pengamatan. Sampel yang digunakan yaitu laporan keuangan perusahaan sektor barang konsumen non-primer sebayak 515 data pengamatan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dengan menggunakan purposive sampling. Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi sedangkan teknik analisis data dengan analisis regresi logistik dan menggunakan software IBM SPSS Statistic 25. Hasil penelitian struktur good corporate governance, struktur kepemilikan dan kinerja keuangan berpengaruh bersama-sama terhadap ketepatan waktu pelaporan keuangan, komite audit, komisaris independen, kepemilikan manajerial, kepemilikan institusional, profitabilitas, likuiditas berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan. Sedangkan leverage berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan.
Kata Kunci : Komite Audit, Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas, Likuiditas, leverage, Ketepatan Waktu Pelaporan Keuangan

The purpose of this research is to identify, analyze, and obtain empirical evidence regarding the influence of good corporate governance structure, ownership structure, and financial performance on the timeliness of financial reporting. The research method used is both descriptive and verificative, with a quantitative data type. The research population consists of financial reports from non-primary consumer goods companies, totaling 141 companies listed on the Indonesia Stock Exchange from 2019 to 2023, or 705 observation data. The sample used includes financial reports from non-primary consumer goods companies, amounting to 515 observation data, also listed on the Indonesia Stock Exchange from 2019 to 2023, selected using purposive sampling. Data collection was done using non-participatory observation, while data analysis employed logistic regression analysis, utilizing IBM SPSS Statistics 25 software. The results of the study show that the good corporate governance structure, ownership structure, and financial performance collectively influence the timeliness of financial reporting. Specifically, audit committees, independent commissioners, managerial ownership, institutional ownership, profitability, and liquidity all have a positive and significant impact on the timeliness of financial reporting. On the other hand, leverage has a negative and significant effect on the timeliness of financial reporting.
Keywords: Audit Committee, Independent Commissioners, Managerial Ownership, Institutional Ownership, Profitability, Liquidity, Leverage, Timeliness of Financial Reporting