337 Pengaruh Profitabilitas Perusahaan 337 PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN Dina Mellyana Christina Dwi Astuti Fakultas Ekonomi Universitas Trisakti Abstract The purpose of this research is to acquire the influence of the company’s profitability on the timeliness of the annual reporting and also the influence of the auditor’s opinion toward the company’s profitability interaction and timeliness of the annual reporting on the manufacturing industry listed in JSX. This research used the secondary data –manufacturing industry annual report in 2002 and 2003 - derived from Jakarta Stock Exchange that had been audited and announced on ICMD. Population used on this research is 153 manufacturing industry and breakdown into 125 manufacturing industry owned by domestic investor. Result of this research shows that there is no significant effect on the company’s profitability to the timeliness of the annual reporting. Result also shows that independent auditor’s opinion doesn’t influence the interaction both profitability and timeliness at 5% significant level. Keyword: Profitability Ratio, Audit Opinion and Timeliness