DETERMINAN PENGUNGKAPAN KEAMANAN SIBER PERBANKAN DI INDONESIA

SARI, LIA and Adam, Mohamad and Fuadah, Luk Luk and Yusnaini, Yusnaini (2025) DETERMINAN PENGUNGKAPAN KEAMANAN SIBER PERBANKAN DI INDONESIA. Doctoral thesis, Sriwijaya University.

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Abstract

This study aims to analyze the determinants of cybersecurity disclosure in the Indonesian banking sector during the 2018–2023 observation period. The main contribution of this research is the development of a Cybersecurity Disclosure Index (CSDI) specifically designed for the Indonesian banking industry, consisting of 73 disclosure items derived from national regulations and international standards. This index was employed to measure the level of cybersecurity disclosure in Indonesian banks, with the findings indicating that the overall disclosure level remains at a moderate level. The results reveal that technology committee size, firm size, and foreign ownership have a positive and significant effect on cybersecurity disclosure, while profitability shows a significant negative effect. In contrast, board gender diversity and firm growth are found to be insignificant. Furthermore, foreign ownership significantly moderates the relationship between firm size and cybersecurity disclosure, yet this moderation weakens the relationship. On the other hand, no moderating effect of foreign ownership is found in the relationship between profitability and cybersecurity disclosure. These findings provide a theoretical contribution by extending the literature on cybersecurity disclosure in the context of emerging markets, as well as practical implications for regulators and banking practitioners in strengthening cyber risk governance and transparency within the Indonesian banking industry. Keywords: cybersecurity disclosure, cybersecurity disclosure index, board diversity, technology committee size, firm size, profitability, firm growth, foreign ownership.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	pengungkapan keamanan siber, indeks pengungkapan keamanan siber, keragaman dewan, ukuran komite teknologi, ukuran perusahaan, profitabilitas, pertumbuhan perusahaan, kepemilikan asing.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Lia Sari
Date Deposited:	26 Sep 2025 04:00
Last Modified:	26 Sep 2025 04:00
URI:	http://repository.unsri.ac.id/id/eprint/184777

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