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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Meita Candra Devi
Universitas Winaya Mukti
Economics, Econometrics & Finance Social Sciences

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The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.819 KB) | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness.  The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
Co-Authors Kartika Pratiwi Putri Tri Utami Lestari