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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Hartai Tuli
Universitas Negeri Gorontalo
Economics, Econometrics & Finance

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Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia Andriyawan E. Karim; Fitri Nurhayati M; Hartai Tuli; Mattoasi Mattoasi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6151

Abstract

This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Co-Authors Andriyawan E. Karim Fitri Nurhayati M mattoasi mattoasi