ZULFIKAR, Rudi and LUKVIARMAN, NIKI and SUHARDJANTO, DJOKO and Agustiningsih, Sri Wahyu (2017) Competition, Independent Commissioner, Risk Disclosure and Financial Performance. Review of Integrative Business and Economics Research, 6 (1). pp. 76-91. ISSN ISSN: 2304-1013 (Online); 2304-1269 (CDROM); 2414-6722 (Print)

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Abstract

This study aimed to provided empirical evidence of the competitive effects and independent directors on the financial performance, with risk disclosure as an intervening variable. This study used banking companies data listed on the Stock Exchange in 2013-2015, with criteria to publish the financial statements of December 31 during 2013-2015. The samples were obtained by purposive sampling. The data were analyzed by multiple regression analysis. The results of the study shows (1) Competition shows a positive effects on financial performance, (2) Independent commissioner shows a negative effects on financial performance, (3) Risk disclosure shows a positive effects on financial performance, (4) Competition shows a positive effects on risk disclosure, (5) Independent commissioner shows a positive effects on risk disclosure, (6) Risk disclosure mediates the relationship of competition and the financial performance, (7) Risk disclosure mediates the relation between independent commissioners and financial performance. Keywords : Competition, Independent Commissioner, Risk Disclosure, Return On Asset (ROA)

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