This study aims to empirically examine the effect of managerial ownership, institutional ownership, public ownership and tax avoidance on timeliness delivery of the company financial report. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. This study uses purposive sampling in sample selection and obtained 153 samples companies during the three years of observation. Processing data using multiple regression analysis with SPSS 15.0. Based on the analysis carried out obtained results that of the four hypotheses proposed only one hypothesis is accepted and three hypotheses are rejected. Institutional ownership variables have a significant effect on timeliness delivery of the company financial report, while managerial ownership, public ownership and tax avoidance variables have no effect on timeliness delivery of the company financial report.