Tesis

Cyberattack crisis: corporate response to reputational damage mitigation and financial impact / Zakir Yusuf Gunibala

Abstrak
This study aims to identify and analyse the patterns of approaches used by companies when informing the public about cyberattacks and their financial impact. The increasing number of cyberattacks targeting ASEAN countries is an urgent issue in examining how companies respond and the financial impact. Qualitative content analysis is the method used in this study. The data used consists of 85 media articles containing information on cyber incidents at companies in ASEAN countries. The main findings indicate that most companies tend to use justification responses as an effort to diminish the impact of reputational damage. Meanwhile rebuilding and image-bolstering responses are rarely used. Additionally the most frequent financial impacts include forensic investigations enhanced cybersecurity measures potential additional costs (compensation asset loss and ransom payments) regulatory compliance (fines) and stock price declines. This study contributes to enriching accounting literature particularly regarding non-financial disclosures in the context of cyber crises and their financial implications. This study expands understanding of the Situational Crisis Communication Theory (SCCT) and explores the financial impacts or consequences of cyberattacks on companies. These findings also provide practical insights for managers in selecting effective crisis communication strategies to mitigate reputational and financial risks.

Informasi Detail

DDC

Rt 657.3 GUN c

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

xiv, 64 lembar. : ilus. ; 30 cm.

Bahasa

No Reg

00693/RT/25

Edisi

Tesis (Pascasarjana)--Universitas Negeri Malang. 2025

Subjek

1. AKUNTANSI - LAPORAN KEUANGAN
2. CYBERATTACK CRISIS - DAMPAK KEUANGAN
3. ACCOUNTING - FINANCIAL REPORTS

Pembimbing

1. Dr. Satia Nur Maharani, S.e. Msa.; 2. Dr. Sri Pujiningsih, S.e., M.si

Lampiran Berkas