HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE?
Abstrak – Seberapa Penting Pengungkapan Cybersecurity bagi Nilai Perusahaan? Tujuan Utama – Penelitian ini bertujuan untuk membuktikan peran mediasi pengungkapan cybersecurity pada pengaruh antara investasi teknologi informasi dan nilai perusahaan. Metode – Penelitian ini menggunakan metode regres...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2024-09-01
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| Series: | Jurnal Akuntansi Multiparadigma |
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| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/17830 |
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| _version_ | 1849471753841016832 |
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| author | Tri Wahyu Oktavendi Masiyah Kholmi |
| author_facet | Tri Wahyu Oktavendi Masiyah Kholmi |
| author_sort | Tri Wahyu Oktavendi |
| collection | DOAJ |
| description | Abstrak – Seberapa Penting Pengungkapan Cybersecurity bagi Nilai Perusahaan?
Tujuan Utama – Penelitian ini bertujuan untuk membuktikan peran mediasi pengungkapan cybersecurity pada pengaruh antara investasi teknologi informasi dan nilai perusahaan.
Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah laporan tahunan dan keberlanjutan perusahaan keuangan yang terindeks di IDX pada tahun 2022.
Temuan Utama - Hasil penelitian menunjukkan bahwa pengungkapan cybersecurity penting bagi stakeholders. Pengungkapan cybersecurity merupakan sinyal positif bagi investor dalam pengambilan keputusan. Lebih lanjut, investasi pada teknologi informasi harus diikuti dengan pengungkapan cybersecurity.
Implikasi Teori dan Kebijakan - Penelitian ini mendukung teori sinyal dan stakeholder dalam menarik perhatian investor. Selain itu, manajemen puncak atau menengah dapat meningkatkan pengungkapan cybersecurity dalam untuk meningkatkan perhatian investor.
Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variable mediasi pengungkapan cybersecurity.
Abstract - How Important is Cybersecurity Disclosure for Firm Value?
Main Purpose - This study aims to prove the mediating role of cybersecurity disclosure on the influence between information technology investment and firm value.
Method - This study employs multiple linear regression methods. The sample of this study is the annual and sustainability reports of financial companies indexed on the IDX in 2022.
Main Findings - The results showed that cybersecurity disclosure is important for stakeholders. Cybersecurity disclosure is a positive signal for investors in decision-making. Furthermore, investment in information technology should be followed by cybersecurity disclosure.
Theory and Practical Implications - This study supports the signal and stakeholder theories in attracting investor attention. In addition, top or middle management can increase cybersecurity disclosures to increase investor attention.
Novelty - The novelty of this study is the use of the mediating variable of cybersecurity disclosure. |
| format | Article |
| id | doaj-art-5b15d97ddeec474aadb2814f38307e83 |
| institution | Kabale University |
| issn | 2086-7603 2089-5879 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj-art-5b15d97ddeec474aadb2814f38307e832025-08-20T03:24:43ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792024-09-0115237738610.21776/ub.jamal.2024.15.2.26746HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE?Tri Wahyu Oktavendi0Masiyah Kholmi1Univesitas Muhammadiyah MalangUniversitas Muhammadiyah MalangAbstrak – Seberapa Penting Pengungkapan Cybersecurity bagi Nilai Perusahaan? Tujuan Utama – Penelitian ini bertujuan untuk membuktikan peran mediasi pengungkapan cybersecurity pada pengaruh antara investasi teknologi informasi dan nilai perusahaan. Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah laporan tahunan dan keberlanjutan perusahaan keuangan yang terindeks di IDX pada tahun 2022. Temuan Utama - Hasil penelitian menunjukkan bahwa pengungkapan cybersecurity penting bagi stakeholders. Pengungkapan cybersecurity merupakan sinyal positif bagi investor dalam pengambilan keputusan. Lebih lanjut, investasi pada teknologi informasi harus diikuti dengan pengungkapan cybersecurity. Implikasi Teori dan Kebijakan - Penelitian ini mendukung teori sinyal dan stakeholder dalam menarik perhatian investor. Selain itu, manajemen puncak atau menengah dapat meningkatkan pengungkapan cybersecurity dalam untuk meningkatkan perhatian investor. Kebaruan Penelitian - Kebaruan penelitian ini adalah penggunaan variable mediasi pengungkapan cybersecurity. Abstract - How Important is Cybersecurity Disclosure for Firm Value? Main Purpose - This study aims to prove the mediating role of cybersecurity disclosure on the influence between information technology investment and firm value. Method - This study employs multiple linear regression methods. The sample of this study is the annual and sustainability reports of financial companies indexed on the IDX in 2022. Main Findings - The results showed that cybersecurity disclosure is important for stakeholders. Cybersecurity disclosure is a positive signal for investors in decision-making. Furthermore, investment in information technology should be followed by cybersecurity disclosure. Theory and Practical Implications - This study supports the signal and stakeholder theories in attracting investor attention. In addition, top or middle management can increase cybersecurity disclosures to increase investor attention. Novelty - The novelty of this study is the use of the mediating variable of cybersecurity disclosure.https://jamal.ub.ac.id/index.php/jamal/article/view/17830cybersecurity disclosurefirm valueinformation technologyinvestor |
| spellingShingle | Tri Wahyu Oktavendi Masiyah Kholmi HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? Jurnal Akuntansi Multiparadigma cybersecurity disclosure firm value information technology investor |
| title | HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? |
| title_full | HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? |
| title_fullStr | HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? |
| title_full_unstemmed | HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? |
| title_short | HOW IMPORTANT IS CYBERSECURITY DISCLOSURE FOR FIRM VALUE? |
| title_sort | how important is cybersecurity disclosure for firm value |
| topic | cybersecurity disclosure firm value information technology investor |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/17830 |
| work_keys_str_mv | AT triwahyuoktavendi howimportantiscybersecuritydisclosureforfirmvalue AT masiyahkholmi howimportantiscybersecuritydisclosureforfirmvalue |