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Aditya Pandu Wicaksono

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Aug 2026

Does corporate governance drive cybersecurity disclosure? Evidence from the Indonesian banks with a two-tier governance system

This study aims to investigate the relationship between corporate governance and cybersecurity disclosure in Indonesian banks listed on the Indonesia Stock Exchange that adopt a two-tier governance system. Corporate governance is represented by board size (board of directors and board of commissioners), government...

Aditya Pandu Wicaksono, Layly Rahmawati · 0 citations

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