Juanda & Rachmasari, Corporate Size, Profitability, Liquidity …10 JRAK 10.1 INTRODUCTIONThe capital market in Indonesia has now developed rapidly despite the ups and downs (Rahma et al., 2017). This development is marked by the increasing number of companies that go public. Financial reports are an important reference for stakeholders and thus their timeliness is very important for the effectiveness of investment decision making (Al-Muzaiqer et al., 2016). Timeliness is the most important element of financial information for the accounting profession. To achieve timeliness, fast and accurate information is needed so that information needed by users of financial statements can be available on time (Kusrinanti et al., 2012). Timeliness means having information available for decision making before the information loses its ability to influence decisions. If information is not available when needed or available long after the event is reported, the report has no value for future actions, has no relevance and is not useful (Taufik et al., 2014).