This study aims to analyze the factors affecting the timely submission of financial statements of listed companies in Indonesia Stock Exchange (IDX) KOMPAS100 index period 2009-2011. The factors analyzed in this study are profitability, liquidity, complexity of operations, and changes auditors. This study belongs to the kind of descriptive research is causal verification. This study used a population listed companies in Indonesia Stock Exchange KOMPAS100 Index 2009 to 2011, with the selection of the sample using purposive sampling obtained a sample of 25 companies. Methods of analysis of this study using logistic regression analysis. The results of this study indicate that profitability, liquidity, complexity of operations, and a change of auditors simultaneously does not affect the timeliness of financial statements listed in the index KOMPAS100 in 2009 to 2011.