iarjbmIARJBMIARJBM2708-514710.47310/iarjbm.2020.v01i02.010The Effect of Public Accountant Reputation, Audit Opinion and Institutional Ownership on Timeliness of Financial Reporting and Its Impact on the Value of the Firm of Manufacturing Sectors in Indonesian Stock ExchangeAndiKusumaNurainiIndayaniMaster of Accountancy Program, Faculty of Economics and Business, Universitas Syiah Kuala, Banda Aceh, IndonesiaThis study aims to examine the effect of the reputation of the public accounting firm, audit opinion, institutional ownership and timeliness of financial statement submission on the firm's value. The four exogenous variables will be tested for their effect on one endogenous variable, which is firm value. This study is a census study, which includes all manufacturing companies that have met the population criteria into observation. The observation period of research data from 2015-2017 amounted to 282 observations. The analytical method used is path analysis. The results of this study found that the reputation of the public accounting firm, audit opinion and institutional ownership had a positive effect on firm value. These three variables also influence partially mediation through the timely submission of financial statements to the value of the company.