Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 8, No 2 (2021): September 2021

The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry

Tri Utami Lestari (Universitas Telkom)
Kartika Pratiwi Putri (Universitas Winaya Mukti)
Meita Candra Devi (Universitas Winaya Mukti)

Article Info

Publish Date
11 Oct 2021

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.

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...