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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References
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