ZULFIKAR, Rudi and MAY, NUR and SUHARDJANTO, DJOKO and Agustiningsih, Sri Wahyu (2017) Independent Commissioner Against Mandatory Disclosure of Financial Performance as a Moderating Variable. Review of Integrative Business and Economics Research, 6 (3). pp. 205-216. ISSN ISSN: 2304-1013 (Online); 2304-1269 (CDROM); 2414-6722 (Print)

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Abstract

This research aimed to examine an independent commisioner against mandatory disclosure of financial performance as a moderating variable. The mandatory disclosure measure is based on Bank Indonesia’s rule No.14 / 14 / PBI / 2012 on Bank Statement’s Transparency and Publication, which was measured by the number of independent commissioner. It is divided into totally independent commissioners and financial performance as proxied by Return on Assets. The sample in this research includes 117 banking companies listed in Bank Indonesia during the years of 2013-2015. The statistical method used was Moderated Regression Analysis (MRA) with multiple linear analysis. Based on the statistical test, the results indicate that the independent commissioner negatively affects mandatory disclosure. The financial performance of independent commissioners strengthens such relationship. Keywords: Mandatory Disclosure, Independent Commissioner, Financial Performance, Return on Assets, and Firm Size.

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