PENGUNGKAPAN KEAMANAN SIBER PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2025

PUTRI, DHANIA KURNIA (2026) PENGUNGKAPAN KEAMANAN SIBER PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Dhania Kurnia Putri, “Pengungkapan Keamanan Siber Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2025”. (Di bawah bimbingan Ibu Dr. Rosalina Pebrica Mayasari, SE, AK, M.Si dan Dr. Lia Sari, S.E, M.Si) Penelitian ini bertujuan untuk mengetahui tingkat pengungkapan keamanan siber pada perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2025, serta menganalisis perbedaan pengungkapan berdasarkan status kepemilikan, ukuran bank, dan profitabilitas. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sumber data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan perbankan. Sampel dalam penelitian ini berjumlah 46 bank yang dipilih menggunakan teknik sampling jenuh. Pengukuran pengungkapan keamanan siber dilakukan dengan metode content analysis berdasarkan 73 item pengungkapan, menggunakan skor 1 apabila item diungkapkan dan skor 0 apabila tidak diungkapkan. Teknik analisis data menggunakan pendekatan kuantitatif melalui indeks pengungkapan keamanan siber dan uji beda menggunakan SPSS. Hasil penelitian menunjukkan bahwa rata-rata tingkat pengungkapan keamanan siber sebesar 14,38%, sehingga masih tergolong rendah. Hasil uji beda menunjukkan terdapat perbedaan signifikan antara bank BUMN dan bank non-BUMN, sedangkan berdasarkan ukuran bank dan profitabilitas tidak terdapat perbedaan yang signifikan. Penelitian ini menunjukkan bahwa pengungkapan keamanan siber pada sektor perbankan masih perlu ditingkatkan sebagai bentuk transparansi dan tanggung jawab perusahaan kepada stakeholder. Kata Kunci: Pengungkapan Keamanan Siber, Perbankan, Status Kepemilikan, Ukuran Bank, Profitabilitas. xvi ABSTRACT Dhania Kurnia Putri, “Cybersecurity Disclosure in Banking Subsector Companies Listed on the Indonesia Stock Exchange for the 2025 Period.” (Under the supervision of Dr. Rosalina Pebrica Mayasari, SE, AK, M.Si and Dr. Lia Sari, S.E, M.Si) 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. Keywords: Cybersecurity Disclosure, Banking, Ownership Status, Bank Size, Profitability.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny DHANIA KURNIA PUTRI
Date Deposited:	04 Aug 2026 04:19
Last Modified:	04 Aug 2026 04:19
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11190

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