Pengungkapan Keamanan Siber Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2025
DOI:
https://doi.org/10.61722/jemba.v3i4.2971Keywords:
Cybersecurity Disclosure, Banking, Ownership Status, Bank Size, ProfitabilityAbstract
This study aims to determine the level of cybersecurity disclosure among banking subsector companies listed on the Indonesia Stock Exchange for the 2025 period and to analyze differences in disclosure based on ownership status, bank size, and profitability. This study employed a descriptive quantitative method using secondary data obtained from the annual reports and sustainability reports of banking companies. The sample consisted of 46 banks selected using a saturated sampling technique. Cybersecurity disclosure was measured through content analysis based on 73 disclosure items, with a score of 1 assigned when an item was disclosed and a score of 0 when it was not disclosed. The data were analyzed quantitatively using the cybersecurity disclosure index and difference tests conducted with SPSS. The results showed that the average level of cybersecurity disclosure was 14.38%, indicating that it remained relatively low. The difference test results revealed a significant difference between state-owned banks and non-state-owned banks. However, no significant differences were found based on bank size and profitability. These findings indicate that cybersecurity disclosure in the banking sector still needs to be improved as a form of corporate transparency and accountability to stakeholders.
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