UKURAN KOMITE TEKNOLOGI DAN TINGKAT PENGUNGKAPAN KEAMANAN SIBER PADA PERBANKAN DI INDONESIA
Keywords:
Pengungkapan keamanan siber, cyber security disclosure, bank, manajemen resiko, resiko siber
Abstract
Keamanan siber adalah bagian penting dari manajemen risiko perbankan. Bank perlu mengkomunikasikan kepada stakeholder mengenai manajemen risiko keamanan siber yang telah dan akan terus dilakukan bank. Disinilah peran penting pengungkapan keamanan siber perbankan bagi para stakeholder. Pembentukan komite pengarah teknologi informasi yang merupakan kewajiban perbankan berdasarkan POJK Nomor 11 Tahun 2022 tentang Penyelenggaraan Teknologi Informasi oleh Bank Umum. Studi ini mencoba melihat pengaruh ukuran komite teknologi terhadap tingkat pengungkapan keamanan siber pada perbankan Indonesia. Periode pengamatan sejak tahun 2018 s.d 2023, pada perbankan yang terdaftar di bursa efek Indonesia. Tenuan penelitian menunjukkan bahwa komite teknologi berkorelasi positif dan signifikan secara statistik dengan tingkat pengungkapan keamanan siber di antara bank-bank di Indonesia. Besarnya komite teknologi memang memberikan dampak yang menguntungkan dan patut diperhatikan pada tingkat informasi keamanan siber yang diungkapkan.
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Jia, J., Li, Z., & Munro, L. (2019). Risk management committee and risk management disclosure: evidence from Australia. Pacific Accounting Review, 31(3), 438–461. https://doi.org/10.1108/PAR-11-2018-0097
Kamaruzaman, S. A., Ali, M. M., Ghani, E. K., & Gunardi, A. (2019). Ownership structure, corporate risk disclosure and firm value: A Malaysian perspective. International Journal of Managerial and Financial Accounting, 11(2), 113–131. https://doi.org/10.1504/IJMFA.2019.099766
Kipkoech, S. R., & Rono, L. (2016). Audit committee size, experience and firm financial performance. Evidence Nairobi Securities Exchange, Kenya. Research Journal of Finance and Accounting, 7(15), 87–95. www.iiste.org
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Peng, J., & Krivacek, G. (2020). The Growing Role of Cybersecurity Disclosures. ISACA Journal, 1, 1–7. www.isaca.org
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2021). Do Audit Committee Attributes Influence Integrated Reporting Quality? An Agency Theory Viewpoint. Business Strategy and the Environment, 30(1), 522–534. https://doi.org/10.1002/bse.2635
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Sari, L., Adam, M., Fuadah, L. L., & Yusnaini. (2024). Determinant Factors of Cyber Security Disclosure: A Systematic Literature Review. KnE Social Sciences, 2024, 387–398. https://doi.org/10.18502/kss.v9i14.16113
Schatz, D., & Wall, J. (2017). Towards a More Representative Definition of Cyber Security. Journal of Digital Forensics, Security and Law, 12(2), 53–74. https://doi.org/10.15394/jdfsl.2017.1476
Sofiani, M., Ramadhanty, D. P., & Jubaedah, S. (2024). Cyber Risk Management Disclosure: The Impact of Firm Size, Profitability, and Intangible Asset Cyber Risk Management Disclosure: The Impact of Firm Size, Profitability, and Intangible Asset. International Journal of Entrepreneurship and Business Development, 07(05), 929–937.
Sukma, P. S., Lubis, F. K., Wulandari, K. F., Azhari, N., Islam, U., Utara, S., Islam, U., Utara, S., Islam, U., Utara, S., Islam, U., & Utara, S. (2025). Peran Keamanan Siber Dalam Meningkatkan Transparansi dan Akuntabilitas terhadap Laporan Keuangan di Bank Sayariah Indonesia. Jurnal Bisnis Net, 8(1), 496–505.
Taufik, N. (2024). Kajian Ketahanan Siber : Manajemen Kerentanan. In Politeknik Siber dan Sandi Negara. https://poltekssn.ac.id/wp-content/uploads/
Al Amosh, H., & Khatib, S. F. A. (2022). Theories of corporate disclosure: A literature review. Corporate Governance and Sustainability Review, 6(1), 46–59. https://doi.org/10.22495/cgsrv6i1p5
Aldasoro, I., Gambacorta, L., Giudici, P., & Leach, T. (2022). The drivers of cyber risk. Journal of Financial Stability, 60(Maret 2022), 100989. https://doi.org/10.1016/j.jfs.2022.100989
Almansi, A. A. (2018). Financial Sector ’ s Cybersecurity: Regulations and Supervision. https://documents.worldbank.org/
Azzahrah, B. T., Naufal, M., Hamdi, R., Raynee, R., & Layla, Z. (2024). Tantangan Pertahanan dan Keamanan Data Cyber dalam Era Digital : Studi Kasus dan Implementasi. Jurnal Pendidikan Tambusai, 8(2), 23934–23943.
Berkman, H., Jona, J., Lee, G., & Soderstrom, N. (2018). Cybersecurity awareness and market valuations. Journal of Accounting and Public Policy, xxx(xxxx), 1–19. https://doi.org/10.1016/j.jaccpubpol.2018.10.003
BSSN. (2024). Lanskap Keamanan Siber Indonesia 2023 (Nomor 70).
Buckby, S., Gallery, G., & Ma, J. (2015). An analysis of risk management disclosures: Australian evidence. Managerial Auditing Journal, 30(8/9), 812–869.
Budiyanto, D., & Mabruri, M. (2025). Pentingnya Keamanan Siber dalam Era Digital: Tinjauan Global dan Kondisi di Indonesia. Prosiding Seminar Nasional Sains dan Teknologi Seri III Fakultas Sains dan Teknologi, Universitas Terbuka, 2(1), 981–994.
Chaidir, M., Permana, N., & Yulianti, G. (2024). Pengungkapan Risiko Keamanan Siber: Dampaknya Terhadap Hubungan Pelanggan-Pemasok Dalam Rantai Pasok Perusahaan. Jurnal Visi Manajemen, 10(3), 283–296. https://stiepari.org/index.php/jvm/article/view/586%0Ahttps://stiepari.org/index.php/jvm/article/download/586/628
Cloramidine, F., & Badaruddin, M. (2023). Mengukur Keamanan Siber Indonesia Melalui Indikator Pilar Kerjasama Dalam Global Cybersecurity Index (GCI). Populis : Jurnal Sosial dan Humaniora, 8(1), 57–73. https://doi.org/10.47313/pjsh.v8i1.1957
Ernst & Young LLP. (2021). How cybersecurity risk disclosures and oversight are evolving in 2021. ey.com/us/boardmatters.
EY. (2022). How cyber governance and disclosures are closing the gaps in 2022 (Nomor August 2022).
Fatihah, W. A., Putri, M. E., Dhyah, A., Putri, E., Ratnaduhita, I., Dayyan, M., Bhayangkara, U., Raya, J., History, A., Mental, K., & Digital, E. (2025). Penerapan Protokol Perlindungan Data, Serta Dukungan Dari 4.0. Jurnal Psikologi dan Bimbingan Konseling, 10(2).
Fauzi, F., Dencik, A. B., & Asiati, D. I. (2019). Metodologi Penelitian untuk Manajemen dan Akuntansi (1 ed.). Salemba Empat.
Firoozi, M., & Mohsni, S. (2023). Cybersecurity disclosure in the banking industry: a comparative study. International Journal of Disclosure and Governance, 20(July 2023), 451–477. https://doi.org/10.1057/s41310-023-00190-8
Gao, L., Calderon, T. G., & Tang, F. (2020). Public companies’ cybersecurity risk disclosures. International Journal of Accounting Information Systems, 38(100468), 1–22. https://doi.org/10.1016/j.accinf.2020.100468
Haislip, J., Karim, K. E., Lin, K. J., & Pinsker, R. E. (2020). The influences of CEO IT expertise and board-level technology committees on form 8-K disclosure timeliness. Journal of Information Systems, 34(2), 167–185. https://doi.org/10.2308/isys-52530
Héroux, S., & Fortin, A. (2020). Cybersecurity Disclosure by the Companies on the S & P / TSX 60 Index. Accounting Perspectives, 19(2), 73–100. https://doi.org/10.1111/1911-3838.12220
Higgs, J. L., Pinsker, R., Smith, T., & Young, G. R. (2016). The Relationship Between Board-Level Technology Committees and Reported Security Breaches. Journal of Information Systems, 30(3), 1–44. https://doi.org/10.2308/isys-51402
Jia, J., Li, Z., & Munro, L. (2019). Risk management committee and risk management disclosure: evidence from Australia. Pacific Accounting Review, 31(3), 438–461. https://doi.org/10.1108/PAR-11-2018-0097
Kamaruzaman, S. A., Ali, M. M., Ghani, E. K., & Gunardi, A. (2019). Ownership structure, corporate risk disclosure and firm value: A Malaysian perspective. International Journal of Managerial and Financial Accounting, 11(2), 113–131. https://doi.org/10.1504/IJMFA.2019.099766
Kipkoech, S. R., & Rono, L. (2016). Audit committee size, experience and firm financial performance. Evidence Nairobi Securities Exchange, Kenya. Research Journal of Finance and Accounting, 7(15), 87–95. www.iiste.org
Li, H., No, W. G., & Wang, T. (2018). SEC’ S Cybersecurity Disclosure Guidance and Disclosed Cybersecurity Risk Factors. International Journal of Accounting Information Systems, xxx(xxxx), 1–16. https://doi.org/10.1016/j.accinf.2018.06.003
Peng, J., & Krivacek, G. (2020). The Growing Role of Cybersecurity Disclosures. ISACA Journal, 1, 1–7. www.isaca.org
Raimo, N., Vitolla, F., Marrone, A., & Rubino, M. (2021). Do Audit Committee Attributes Influence Integrated Reporting Quality? An Agency Theory Viewpoint. Business Strategy and the Environment, 30(1), 522–534. https://doi.org/10.1002/bse.2635
Ramirez, M., Ariza, L. R., Miranda, M. E. G. M., & Vartika. (2022). The Disclosures of Information on Cybersecurity in Listed Companies in Latin America — Proposal for a Cybersecurity Disclosure Index. Sustainability, 14(1390), 1–23. https://www.mdpi.com
Sari, L. (2025). Determinan Pengungkapan Keamanan Siber Perbankan di Indonesia. Disertasi. Universitas Sriwijaya.
Sari, L., Adam, M., Fuadah, L. L., & Yusnaini. (2025). Cyber Security Disclosure of Bank Syariah Indonesia: a Comparative Study. TPM - Testing, Psychometrics, Methodology in Applied Psychology, 32(S4), 221–240.
Sari, L., Adam, M., Fuadah, L. L., & Yusnaini. (2024). Determinant Factors of Cyber Security Disclosure: A Systematic Literature Review. KnE Social Sciences, 2024, 387–398. https://doi.org/10.18502/kss.v9i14.16113
Schatz, D., & Wall, J. (2017). Towards a More Representative Definition of Cyber Security. Journal of Digital Forensics, Security and Law, 12(2), 53–74. https://doi.org/10.15394/jdfsl.2017.1476
Sofiani, M., Ramadhanty, D. P., & Jubaedah, S. (2024). Cyber Risk Management Disclosure: The Impact of Firm Size, Profitability, and Intangible Asset Cyber Risk Management Disclosure: The Impact of Firm Size, Profitability, and Intangible Asset. International Journal of Entrepreneurship and Business Development, 07(05), 929–937.
Sukma, P. S., Lubis, F. K., Wulandari, K. F., Azhari, N., Islam, U., Utara, S., Islam, U., Utara, S., Islam, U., Utara, S., Islam, U., & Utara, S. (2025). Peran Keamanan Siber Dalam Meningkatkan Transparansi dan Akuntabilitas terhadap Laporan Keuangan di Bank Sayariah Indonesia. Jurnal Bisnis Net, 8(1), 496–505.
Taufik, N. (2024). Kajian Ketahanan Siber : Manajemen Kerentanan. In Politeknik Siber dan Sandi Negara. https://poltekssn.ac.id/wp-content/uploads/
Published
2026-01-15
How to Cite
Lia Sari. (2026). UKURAN KOMITE TEKNOLOGI DAN TINGKAT PENGUNGKAPAN KEAMANAN SIBER PADA PERBANKAN DI INDONESIA. Journal of Social and Economics Research, 7(2), 1293-1306. https://doi.org/10.54783/jser.v7i2.1264
Section
Articles
