Nusantara Science and Technology Proceedings
1st ICEMAC 2020: International Conference on Economics, Management, and Accounting

Does The XBRL Implementation and The Diversity of The Audit Committee Affect Quality of Financial Reports?

Nadya Rizki Amalia (Universitas Pendidikan Indonesia, Bandung, West Java, Indonesia)
R. Nelly Nur Apandi (Universitas Pendidikan Indonesia, Bandung, West Java, Indonesia)
Agus Widarsono (Universitas Pendidikan Indonesia, Bandung, West Java, Indonesia)

Article Info

Publish Date
23 Jun 2021

Abstract

Problems in presenting non-uniform financial reports make it difficult for investors to process financial reports. So new technology is needed that can make investors and analysts easily process the information contained in financial reports. This research was conducted to obtain the relationship between the influence of XBRL on the quality of financial reports as moderated by the audit committee is IT knowledge. This research uses a quantitative approach with descriptive methods. Through descriptive research, the effect of using XBRL with the IT knowledge of the audit committee on the quality of financial reports is obtained. The research object in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016. The results of this study indicate that XBRL does not affect the quality of financial statements. Also, the audit committee's IT knowledge does not affect the quality of financial reports. XBRL also does not influence the quality of financial statements, moderated by the IT knowledge audit committee. In 2016, many companies used XBRL, and audit committees with educational backgrounds in the IT sector were not relevant.

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Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...