Published: 2026-04-01
Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia
DOI: 10.35870/jemsi.v12i2.6151
Abstract
This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Keywords
Xtensible Business Reporting Language (XBRL); Bursa Efek Indonesia (BEI); Regulator; Financial Reporting
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 2 (2026)
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Section: Articles
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Published: 2026-04-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i2.6151
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Andriyawan E. Karim, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
Fitri Nurhayati M, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
Hartai Tuli, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
Mattoasi Mattoasi, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
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