{"id":41457,"date":"2026-06-17T18:22:42","date_gmt":"2026-06-17T11:22:42","guid":{"rendered":"https:\/\/feb.uns.ac.id\/feb\/?p=41457"},"modified":"2026-07-06T11:57:20","modified_gmt":"2026-07-06T04:57:20","slug":"working-paper-forum-feb-uns-bahas-strategi-pengungkapan-perusahaan-pasca-serangan-siber","status":"publish","type":"post","link":"https:\/\/feb.uns.ac.id\/feb\/working-paper-forum-feb-uns-bahas-strategi-pengungkapan-perusahaan-pasca-serangan-siber\/","title":{"rendered":"Working Paper Forum FEB UNS Bahas Strategi Pengungkapan Perusahaan Pasca Serangan Siber"},"content":{"rendered":"<p style=\"text-align: justify;\">Pusat Pengembangan Penelitian dan Pengabdian Masyarakat (P4M) Fakultas Ekonomi dan Bisnis (FEB) Universitas Sebelas Maret (UNS) bekerja sama dengan Research Group (RG) Behavioral Accounting menyelenggarakan Working Paper Forum bertajuk <em>\u201cNarrative Resilience: Abnormal Disclosure Tone After Cyberattacks\u201d<\/em> , Selasa (26\/5\/2026) di Ruang Diskusi Dosen FEB UNS.<\/p>\n<p style=\"text-align: justify;\">Kegiatan yang diikuti dosen dan mahasiswa tersebut menghadirkan Taufiq Arifin, S.E., M.Sc., Ph.D., Ak. dari RG Behavioral Accounting sebagai narasumber.<\/p>\n<p style=\"text-align: justify;\">Dalam forum ini, Taufiq memaparkan hasil penelitiannya mengenai bagaimana perusahaan merespons serangan siber melalui pengungkapan informasi kepada publik.<\/p>\n<p style=\"text-align: justify;\">Taufiq menjelaskan bahwa penelitian yang dilakukan bersama lima kolaborator tersebut mengkaji pengungkapan perusahaan yang mengalami serangan siber dengan menggunakan analisis tekstual terhadap laporan tahunan perusahaan di Amerika Serikat dan berbagai dokumen pelaporan regulasi selama periode 2005\u20132023.<\/p>\n<p style=\"text-align: justify;\">Penelitian memanfaatkan pendekatan <em>dictionary-based learning<\/em> dan <em>machine learning<\/em> untuk menganalisis 17.008 observasi dari 575 insiden serangan siber.<\/p>\n<p style=\"text-align: justify;\">\u201cPenelitian ini berfokus pada bagaimana perusahaan membangun narasi pengungkapan setelah mengalami serangan siber, terutama terkait nada pengungkapan positif yang muncul dalam laporan mereka,\u201d jelas Taufiq.<\/p>\n<p style=\"text-align: justify;\">Dalam pemaparannya, Taufiq menguraikan dua perspektif teoritis yang digunakan untuk memahami perilaku pengungkapan perusahaan, yakni teori manajemen kesan (<em>impression management<\/em>) dan teori pengurangan asimetri informasi. Kedua pendekatan tersebut digunakan untuk menjelaskan bagaimana perusahaan menyampaikan informasi kepada investor dan pemangku kepentingan setelah mengalami insiden keamanan siber.<\/p>\n<p style=\"text-align: justify;\">Melalui pendekatan tersebut, tim peneliti mengukur nada pengungkapan abnormal dengan menganalisis proporsi sentimen positif dan negatif dalam laporan perusahaan.<\/p>\n<p style=\"text-align: justify;\">Hasil penelitian menunjukkan bahwa dampak serangan siber terhadap nada pengungkapan positif perusahaan dapat bertahan hingga satu tahun setelah insiden terjadi. Efek tersebut bahkan cenderung meningkat ketika perusahaan mengalami serangan berulang atau ketika perusahaan lain dalam industri yang sama turut menjadi sasaran serangan.<\/p>\n<p style=\"text-align: justify;\">Diskusi yang berlangsung interaktif juga menyoroti relevansi penelitian tersebut dalam konteks Indonesia.<\/p>\n<p style=\"text-align: justify;\">Melalui Working Paper Forum ini, FEB UNS terus mendorong terciptanya atmosfer akademik yang kolaboratif dan produktif sekaligus menjadi ruang diskusi bagi pengembangan riset-riset terkini yang relevan dengan tantangan dunia bisnis dan akuntansi modern.<\/p>\n<p style=\"text-align: justify;\">Kegiatan ini sejalan dengan Tujuan Pembangunan Berkelanjutan (SDGs) poin 9 (Industri, Inovasi, dan Infrastruktur) melalui penguatan kajian terkait transformasi digital dan keamanan siber, serta SDGs poin 16 (Perdamaian, Keadilan, dan Kelembagaan yang Tangguh) melalui upaya mendorong transparansi dan tata kelola perusahaan yang lebih baik dalam menghadapi risiko siber.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Pusat Pengembangan Penelitian dan Pengabdian Masyarakat (P4M) Fakultas Ekonomi dan Bisnis (FEB) Universitas Sebelas Maret (UNS) bekerja sama dengan Research Group (RG) Behavioral Accounting menyelenggarakan Working Paper Forum bertajuk \u201cNarrative [&hellip;]<\/p>\n","protected":false},"author":3264,"featured_media":41460,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105,518],"tags":[],"class_list":["post-41457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fakultas","category-p4m"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.5 (Yoast SEO v28.0) - 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