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p-Index From 2021 - 2026
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All Journal Indonesian Journal of Accounting and Governance Jurnal Akuntansi
Se Tin, Se Tin
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

 1 
The Relationship Between XBRL Adoption and CSR Disclosure Transparency in Companies Listed on The Indonesia Stock Exchange Tarigan, Rony; Se Tin, Se Tin
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12217

Abstract

Purpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock Exchange. The research is based on the frameworks of Stakeholder Theory and Legitimacy Theory, which serve as the foundation for assessing structured non-financial reporting practices. Design/Methodology/Approach – A quantitative explanatory approach was applied to investigate the relationships between variables in the research model. Data were collected through a survey involving 75 respondents responsible for sustainability reporting in public companies familiar with the use of XBRL. The sampling technique employed was purposive sampling, with selection criteria focusing on individuals directly involved in preparing CSR reports and digital company documents. The instrument consisted of 25 indicators derived from prior studies. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Findings – The results indicate that XBRL adoption significantly and positively affects CSR transparency (β = 0.879; R² = 0.772). This finding demonstrates thatXBRL serves not only as a technical reporting tool but also as a strategic instrument for enhancing the transparency, comparability, and reliability of nonfinancial disclosures. Research limitations/Implications – The study is limited to public companies already familiar with the XBRL system. Future research is encouraged to consider additional factors such as technological readiness and regulatory pressures. These findings highlight the need for a national XBRL-based CSR taxonomy and integration of digital sustainability reporting into regulatory platforms such as OJK’s SPE system. Keywords: CSR, Digital Reporting, Information Transparency, XBRL
ESG Disclosure, Cost of Debt, and the Moderating Role of Board Characteristics Surifran, Vicky Putra; Se Tin, Se Tin; Agustina, Lidya
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14437

Abstract

Purpose – This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on the cost of debt and to investigate the moderating role of board of commissioners characteristics in non-financial firms in Indonesia. Design/Methodology/Approach – This study employs a quantitative approach using Ordinary Least Squares (OLS) regression and Moderated Regression Analysis (MRA). The data are collected from annual reports, financial statements, and the Refinitiv database of non-financial firms listed on the Indonesia Stock Exchange during the period 2020–2024, resulting in 205 observations. Findings – The results indicate that ESG disclosure has a positive and significant effect on the cost of debt. Furthermore, the proportion of independent commissioners negatively and significantly moderates the relationship, while board size shows a positive and marginally significant moderating effect. In contrast, female representation does not exhibit a significant moderating role. Research limitations/Implications – The findings suggest that the relationship between ESG disclosure and the cost of debt is highly contextual and depends on the effectiveness of corporate governance mechanisms. Practically, the cost of debt is determined by creditors’ risk perceptions, highlighting the importance of credible governance structures in supporting ESG disclosure. Keywords: Board Characteristics, Cost of  Debt, Corporate Governance, ESG Disclosure
Co-Authors Jovita, Gabriella Alodia Lidya Agustina Surifran, Vicky Putra Tarigan, Rony