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

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

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. Usi...

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Bibliographic Details
Main Authors: Tri Utami Lestari, Kartika Pratiwi Putri, Meita Candra Devi
Format: Article
Language:English
Published: Universitas Syiah Kuala 2021-10-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
financial reporting timeliness
xbrl
Online Access:http://jurnal.unsyiah.ac.id/JDAB/article/view/21335

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