ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology

The emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies...

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Main Authors: Yunita Tanadi, Raden Roro Widya Ningtyas Soeprajitno, Gery Lusiano Firmansah, Tsanya El Karima
Format: Article
Language:English
Published: Muhammadiyah University Press 2021-09-01
Series:Riset Akuntansi dan Keuangan Indonesia
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Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9665
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author Yunita Tanadi
Raden Roro Widya Ningtyas Soeprajitno
Gery Lusiano Firmansah
Tsanya El Karima
author_facet Yunita Tanadi
Raden Roro Widya Ningtyas Soeprajitno
Gery Lusiano Firmansah
Tsanya El Karima
author_sort Yunita Tanadi
collection DOAJ
description The emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies that carry out ISO 27001 certification. This study uses 578 samples listed on the Indonesia Stock Exchange from 2013 – 2017. This study uses a quantitative method with OLS regression testing STATA 14. This study obtained the results that the Audit Firms have a significant influence at the 5% level on the company’s decision to improve the Information Security Management System as proxied by ISO 27001. This research has an empirical contribution to developing theory, participating in developing research related to ISO 27001 certification, and assessing the existence of an Audit Firm on the improvement of the Security Management System. Corporate information in the era of blockchain technology.
format Article
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institution Kabale University
issn 2541-6111
language English
publishDate 2021-09-01
publisher Muhammadiyah University Press
record_format Article
series Riset Akuntansi dan Keuangan Indonesia
spelling doaj-art-8a87287c99ee48cfb40fff6a9e23c1b52025-08-20T03:50:01ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-09-0119820410.23917/reaksi.v6i2.151469728ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain TechnologyYunita Tanadi0Raden Roro Widya Ningtyas Soeprajitno1Gery Lusiano Firmansah2Tsanya El Karima3Accounting Department, Faculty of Economics and Business, Universitas AirlanggaAccounting Department, Faculty of Economics and Business, Universitas AirlanggaAccounting Department, Faculty of Economics and Business, Universitas AirlanggaAccounting Department, Faculty of Economics and Business, Universitas AirlanggaThe emergence of Blockchain Technology is closely related to improving the ISO 27001 Information Security Management System for confidence in data and information security, preventing manipulation and various information risks that occur. This study examines the effect of the Audit Firm on companies that carry out ISO 27001 certification. This study uses 578 samples listed on the Indonesia Stock Exchange from 2013 – 2017. This study uses a quantitative method with OLS regression testing STATA 14. This study obtained the results that the Audit Firms have a significant influence at the 5% level on the company’s decision to improve the Information Security Management System as proxied by ISO 27001. This research has an empirical contribution to developing theory, participating in developing research related to ISO 27001 certification, and assessing the existence of an Audit Firm on the improvement of the Security Management System. Corporate information in the era of blockchain technology.https://journals2.ums.ac.id/index.php/reaksi/article/view/9665information security management systemiso 27001audit firm
spellingShingle Yunita Tanadi
Raden Roro Widya Ningtyas Soeprajitno
Gery Lusiano Firmansah
Tsanya El Karima
ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
Riset Akuntansi dan Keuangan Indonesia
information security management system
iso 27001
audit firm
title ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
title_full ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
title_fullStr ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
title_full_unstemmed ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
title_short ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
title_sort iso 27001 information security management system effect of firm audits in emerging blockchain technology
topic information security management system
iso 27001
audit firm
url https://journals2.ums.ac.id/index.php/reaksi/article/view/9665
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AT radenrorowidyaningtyassoeprajitno iso27001informationsecuritymanagementsystemeffectoffirmauditsinemergingblockchaintechnology
AT gerylusianofirmansah iso27001informationsecuritymanagementsystemeffectoffirmauditsinemergingblockchaintechnology
AT tsanyaelkarima iso27001informationsecuritymanagementsystemeffectoffirmauditsinemergingblockchaintechnology