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

Tri Utami Lestari · Kartika Pratiwi Putri · Meita Candra Devi

20 citations0/0 files storedJurnal Dinamika Akuntansi dan Bisnis

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Financial Reporting and XBRL Auditing, Earnings Management, Governance E-Government and Public Services

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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References

2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange 2010Does XBRL adoption reduce information asymmetry?2012The impact of tagging qualitative financial information on investor decision making: Implications for XBRL 2012The evolution and future of XBRL research 2005Pace of Information Systems Standards Development and Implementation: The Case of XBRL 2021The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey 2007An Introduction to XBRL 2014XBRL to enhance external financial reporting: Should we implement or not? Case Company X

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