Readiness of Accountans in XBRL

(Evidence from Indonesia)

  • Sumiyati Sumiyati Universitas Bangka Belitung
  • Khairiansyah Khairiansyah Universitas Bangka Belitung
  • Muhammad Qomarudin Ridwan Universitas Bangka Belitung
  • Muhammad Ikhlash Politeknik Negeri Batam
Keywords: Adopsi, Extensible Business Reporting Language (XBRL), TOE Framework, internet


The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.


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