This study aims to analyze the Effect of Audit Delay, Audit Opinion, Internal Auditor, and Profitability toward the Timeliness of Financial Reporting on Manufacturing Companies listed on the Indonesian Stock Exchange in 2015-2017. The sample consist of 102 manufacturing companies during 2015-2017 determined by purposive sample method. The data analyzed by logistic regression method using SPSS software. The result of this research identified that audit delay negative significant effect on timeliness of financial reporting, while variable of audit opinion, internal auditor and profitability have no effect on timeliness of financial reporting.