DAMPAK SERANGAN SIBER TERHADAP PROFITABILITAS DAN KEBIJAKAN DIVIDEN BANK SYARIAH INDONESIA

Authors

Heranita Nur Afifah Universitas Muhammadiyah Pekajangan Pekalongan
Khoirul Fatah Universitas Muhammadiyah Pekajangan Pekalongan

DOI:

Keywords:

Serangan Siber, Profitabilitas, Dividen, Ukuran Perusahaan, Perbankan Syariah.

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana serangan siber berdampak pada kebijakan dividen dan profitabilitas PT Bank Syariah Indonesia Tbk dan bagaimana peran moderasi ukuran perusahaan dalam hal ini. Data keuangan dan pasar modal dari Januari hingga Agustus 2023 digunakan untuk pendekatan kuantitatif, yang menggunakan studi peristiwa dan regresi linier berganda. Hasil penelitian menunjukkan bahwa Bank Syariah Indonesia mengalami peningkatan Return on Assets (ROA) setelah serangan siber, meskipun secara teoritis serangan siber diharapkan menurunkan profitabilitas. Ini menunjukkan bahwa bank memiliki kemampuan untuk beradaptasi dan meningkatkan efisiensi operasionalnya. Terbukti bahwa ukuran perusahaan mengurangi dampak serangan siber terhadap profitabilitas, tetapi tidak terhadap kebijakan dividen. Namun, Dividend Payout Ratio (DPR) tidak mengalami perubahan yang signifikan, menunjukkan bahwa pendekatan dividen perusahaan tetap sama. Hasil ini menunjukkan bahwa perusahaan besar lebih tahan terhadap ancaman siber dan dapat mempertahankan kepercayaan pasar dengan mengikuti kebijakan yang konsisten. Studi ini menambah penelitian tentang manajemen risiko siber dan kebijakan keuangan dalam perbankan syariah.

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