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Journal : AKUNTABILITAS

 1 
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
Co-Authors Achmad Hidir Adrian Muluk, Muhammad Adriana, Marlia Afriandi, Dian Agustin, Widya Agustina, Dian Sri Agustine Dwianika Ahmad, Rizqy A. R. Ahmady, Taufik Ain, Naougy Hurun Aktalina, Lucia Alghi Fari, Faishal Amelia, Febrina Risky Amri, Nurzil Anas Miftah Fauzi Andriani, Nia Andrianto, Charles Arifin, Didik As'ad, M Astuty, Dewi Yuni Aulia Bacotang, Bacotang Balangga, Muffaridun Basri K, Ivo Basri K., Ivo Basri, K. Ivo Basuki Toto Rahmanto Benny, Vrencia Liviana Budiantoro, Tekad Chao, ShanHua Christian, Matthew Darmansyah Tjitradi Davtywa, Daffa Dede, Salfian Ismail Dedy Hermawan Defi Pujianto Della, Alfa Dewi Apriyani, Dewi Dewi, Bela Purnama Dewi, Norminawati Dicky Yuswardi Wiratma Donant Alananto Iskandar, Donant Alananto Dwi Martha, Andre DWI SURYANTO E. Fernandes, Elisabeth Efadeswarni Eva Herianti Fajar Kurniawan Fajariah, Nurul Febianty, Evania Febryana, Shania Fernandes, Elisabeth E. Fernandes, Elisabeth Ernawaty Fernando, Kenny Florencia Irena Lawita Frisia Metta Kurnia, Frisia Metta Gunawan HANS-JOACHIM FREISLEBEN Hartrisari Hardjomidjojo Hasyda, Suryadin Hefni Effendi Hendrayudi, Hendrayudi Henny P. S. Wijaya Himawan Indrajat Hurip Pratomo Imawati, Sri Indah Masri Intan Permatasari Intan Safitri Intan Safitri, Intan Ismail Dede, Salfian Jenny Hidayat Jihan Alya Nabillah Joppy Mudeng Julia, Jeanny Jumili Arianto Kasse, Monica Marsalina Krishna Mochtar Kristiarini, Susiawati Kurniati Kemer Kusnandar ,, Kusnandar LETASADO, MUHAMAD RUSADI Lina Said Lukito, Alamsyah M. Yanuar J. Purwanto Machfiroh, Ines Saraswati Manlian Ronald A. Mantiri, Desy M. H Maria, Lisda Martina, Elti Marundha, Amor Mau, Hana Noventari Dasi Meilani, Dian Mohamad Ali Hisyam, Mohamad Ali Muhajir Arafat, Muhajir Muhamad Komarudin Muhammad Azhar Muhammad Hafizin Muhammad Romzi, Muhammad Muhammad, Romzi Mukhlis, Muhammad Munajar, Muhammad Chairi Na P. Bo Nataline, Lianda Ni Putu Eka Widiastuti Nickson J. Kawung, Nickson J. Ninik Umi Hartanti Noorfauzi, Ahmad Ridhani Norminawati Dewi Nuriyah, Nuriyah Nurjanah , Nurjannah Nurjannah Nursatwika, Marcella Abellia Nuryati, Tutty Ono Wiharna, Ono Palla, Karima Tunisa Pustika A. Wahidiyat Ramadhianti, Sandika Randy Kuswanto Retno Budhiati, Retno Robi Cahyadi Kurniawan Rompas, Rizald M. Rondang R. Soegianto Rusidi, Rusidi Salma, Afia Sambuaga, Elfina Astrella Sanjaya, Felicya Saprudin Saprudin, Saprudin Saputro, Haris Sartika, Ghina Satria Novari Sembiring, Rinawati Seruni K.U. Freisleben Soehardjo Poertadji Sofiyyah , Sofa Sofiyyah, Sofa Sri Handayani Sri Mulatsih Sri Mulyani Sri Tita Faulina Suryanto Suryanto Susanto, Ahmad Susiawati, Susiawati Susilawati, Susilawati Suwanto, Yohanes Syahputra, Muhammad Budi Syaiful, Deni Tabah Maryanah Tatang Permana, Tatang Tjandring, Sahrul Tri Jaka Kartana Widiastuti, Ni Putu Kusuma Widiya Astuti Alam Sur Wijaya, Elisabet Natalia Wijaya, Filona Sagita Wiratama, Yolanda Rian Wiwi Idawati Yahya, Evelyn Yosephine Wignyo Zahirman, Zahirman Zhu, Shuiqing