PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN - Pramana, Ari (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2015)