This study aimed to analyze the effect of profitability, accounting complexity and size of the company to timeliness keunagan report on companies listed in Indonesia Stock Exchange (BEI) (excluding financial issuers and banks) .in the research data used as the sample is divided into four models: 1 293 models of the company's financial reports, as many as 44 models 2 the company's financial reports, as many as 78 models of three financial statements, and model 4 by 23 financial statement. The analytical tool used is multiple linear regression analysis and simple linear regression analysis. Based on the analysis conducted research result that profitability and firm size positively affects the timeliness and variable financial instrument, goodwill, and hedge activities result that does not affect the timeliness of financial reports.