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All Journal E-Jurnal Akuntansi
Ni Wayan Ristiari Jananti
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Adoption of Extensible Business Reporting Language and Information Asymmetry Ni Wayan Ristiari Jananti; Made Gede Wirakusuma; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research objective is to verify the effect of the adoption of ExtensibleBusiness Reporting Language (XBRL) on information asymmetry incompanies listed on the IDX. The sample was selected using a purposivesampling technique which was then analyzed using multiple linearregression. The research sample consisted of 329 companies with a totalsample of 1,974 companies being observed. The results of this studyshow that the adoption of XBRL has a positive effect on informationasymmetry. Firm size and turnover ratio control variables were foundto have a negative effect on information asymmetry. The research resultshave implications for the gap in information distribution and technologyacceptance between large and small investors. XBRL can help reducedata aggregation costs, but investors must then understand how toderive the informational benefits of new data. Therefore, investors mustweigh the costs of data aggregation against the benefits when decidingwhether to use new technologies that are voluntary or mandatory.
Co-Authors Eka Ardhani Sisdyani Made Gede Wirakusuma