<![CDATA[This study provides a critical reassessment of the key assumptions that support the formation of digital financial reporting standards in Indonesia. It analyzes the evolution and application of XBRL between 2013 and 2023 by conducting an extensive literature review sourced from Google Scholar, ResearchGate, and various other academic platforms. Due to the scarcity of Indonesian research on XBRL, broad inclusion criteria were applied, allowing the review to capture a wide range of relevant discussions. The analysis shows that the adoption of XBRL creates notable disruptions in corporate reporting procedures. Although regulators often claim that XBRL operates independently of existing accounting standards, the findings suggest that its use may influence reporting accuracy, regulatory compliance, and consistency with Indonesia’s principles-based accounting framework. The study emphasizes that digital reporting is inherently linked to traditional accounting processes and carries significant theoretical and practical consequences. Its main contribution lies in revealing how technology and financial reporting practices in Indonesia are deeply interconnected, a topic that remains insufficiently examined in prior research]]>
Copyrights © 2025
