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All Journal AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi, Auditing dan Keuangan Riset Akuntansi dan Keuangan Indonesia Journal of Management and Business Review JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt) Riset Akuntansi dan Keuangan Indonesia Jurnal Penelitian Akuntansi Jurnal Dinamika Akuntansi Society Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sambuaga, Elfina Astrella
Program Studi Akuntansi Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : AKUNTABILITAS

 1 
Struktur Modal, Profitabilitas dan Nilai Perusahaan Jesselyn Hartono; Elfina Astrella Sambuaga
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

This study was conducted to analyze the relationship between capital structure, profitability and firm value. Firm Value as measured by PBV (Price to Book Value). The capital structure is proxied using a debt to asset ratio and profitability using ROA (return on assets). The data used are secondary data in the form of financial reports of the Consumer Goods Industry from the top five countries with the highest GDP in Southeast Asia, namely: Indonesia, Singapore, Thailand, Malaysia and the Philippines for the period 2014 to 2018. The data processing technique is carried out using multiple regression analysis. The results of this study differ between countries, one of which is influenced by the policies in force in each country.
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 Adrian Karundeng Ain, Naougy Hurun Alfina, Claudy Antonius Herusetya Benny, Vrencia Liviana Breliastiti, Ririn Budi Kurniawan Chelsea Chen Chika Meyora Ismato Chrislo, Mellinda Claudy Alfina Devi Silviana Ellen Kiara Felicia, Donia Fernando, Kenny Immanuel, Gilbert Jeanette Yovanka Jesselyn Hartono Jessica Jusup Kevin Soetemto Kezia Algise Iksanto Kristina Fransiska Leonardo Laksamana Liman, Caroline Mellinda Chrislo N.P. Qintari M.Y. Natasha Emmanuela Olivia Putri Santoso Santoso, Olivia Putri Serafina Alamsyair Wynne Nathanael