Pengaruh Karakteristik Dewan Terhadap Cybersecurity Disclosure (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)
Abstract
Pengungkapan adalah salah satu informasi yang diberikan oleh perusahaan yang terdapat pada laporan tahunan
mereka. Mengacu pada praktik atau tanggung jawab perusahaan untuk cybersecurity disclosure informasi terkait
dengan manajemen risiko keamanan siber atau serangan siber kepada pemangku kepentingan tertentu, seperti
investor, pemegang saham, atau pihak berwenang. Tujuan dari studi penelitian ini yaitu untuk menguji dampak
pengaruh board size, board independent, board diversity, board meeting terhadap cybersecurity disclosure pada
perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Studi ini
mengumpulkan informasi dari website perusahaan dan data laporan keuangan tahunan periode 2019–2023. Data
untuk studi penelitian ini diperoleh melalui teknik pengambilan sample purposive, sampel penelitian terdiri dari
100 observasi data yang terdiri dari 20 perusahaan dari tahun 2019-2023. Metode yang digunakan adalah analisis
regresi logistik dengan menggunakan aplikasi software SPSS 27 serta Microsoft Excel. Dalam Studi ini, ditemukan
bahwa variabel board size, board independent, board diversity, board meeting berpengaruh signifikan terhadap
cybersecurity disclosure. Namun, secara parsial board size, board independent, board diversity, board meeting
memiliki pengaruh positif dan signifikan terhadap cybersecurity disclosure. Dengan mempertimbangkan
pentingnya cybersecurity disclosure diharapkan dapat dijadikan evaluasi bagi para perusahaan terutama dalam hal
pentingnya komposisi dan struktur dewan yang efektif dalam meningkatkan transparansi pengelolaan risiko
cybersecurity disclosure.
Kata Kunci: Cybersecurity Disclosure, Board Size, Board Independent, Board Diversity, Board Meeting
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