https://e-journal.unmas.ac.id/index.php/juara <p style="text-align: justify;">JUARA: Jurnal Riset Akuntansi with registration number <a href="https://issn.brin.go.id/terbit/detail/1432959012" target="_blank" rel="noopener">ISSN 2088-3382</a> and <a href="https://issn.brin.go.id/terbit/detail/1428636829" target="_blank" rel="noopener">e-ISSN 2443-0641</a> is a scientific journal published by the Accounting Study Program of the Faculty of Economics and Business, Denpasar Mahasaraswati University which aims to publish information on the results of accounting research. The scope of accounting research contained in JUARA includes financial accounting, management accounting, public sector accounting, auditing, information systems, capital markets and taxation. JUARA is published twice a year in March and September. Since 2019 JUARA has collaborate with IAI to publish articles on the outcomes of conferences or symposiums organized by IAI which are contained in the <a href="https://drive.google.com/file/d/1Jpy5DvEmoQT2_9776BH8XNY7ZsvOn5ku/view?usp=share_link" target="_blank" rel="noopener">Cooperation Agreement MoU</a>. Start from Volume 11 No. 1 (2021) JUARA has been indexed in SINTA 4 (<a href="https://drive.google.com/file/d/1W3eq07GQVMCacewAH12vExgvwI-ngBj0/view?usp=drive_link" target="_blank" rel="noopener">SK No. 79/E/KPT/2023</a>) by Indonesian Ministry of Research, Technology and Higher Education. </p> Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar en-US Juara: Jurnal Riset Akuntansi 2088-3382 https://e-journal.unmas.ac.id/index.php/juara/article/view/9675 <p class="Default"><em>The phenomenon of late submission of financial reports is the basis for this research, and there are several cases of late submission of financial reports announced by the IDX related to issuers who neglected to submit their financial reports. This study aims to investigate Profitability, Public Ownership, Company Size, and Company Age that influence the timeliness of financial reporting of property and real estate sector. The research is of a quantitative nature, utilizing secondary data from the financial reports of companies obtained from the website Indonesia Stock Exchange (IDX). The population of the study consists of 78 companies, with a sample of 67 companies selected using purposive sampling method, resulting in 201 data samples. Data analysis technique in this study is Logistic Regression analysis. Overall, this study confirms that profitability, public ownership, company size, and company age play crucial roles in ensuring the timeliness of financial reporting, while audit opinion does not show a significant impact on timeliness of financial reporting.</em></p> Kadek Diviariesty Ni Nengah Sri Ekayani Ida Ayu Trisna Yudi Asri Ida Ayu Rosa Dewinta Copyright (c) 2025 Kadek Diviariesty, Ni Nengah Sri Ekayani, Ida Ayu Trisna Yudi Asri, Ida Ayu Rosa Dewinta https://creativecommons.org/licenses/by-nc-sa/4.0 2025-03-01 2025-03-01 15 1 1 20 10.36733/juara.v15i1.9675