Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia

Authors

  • Andriyawan E. Karim Universitas Negeri Gorontalo
  • Fitri Nurhayati M Universitas Negeri Gorontalo
  • Hartai Tuli Universitas Negeri Gorontalo
  • Mattoasi Mattoasi Universitas Negeri Gorontalo

DOI:

https://doi.org/10.35870/jemsi.v12i2.6151

Keywords:

Xtensible Business Reporting Language (XBRL), Bursa Efek Indonesia (BEI), Regulator, Financial Reporting

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.

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Author Biographies

  • 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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Published

2026-04-01

Issue

Vol. 12 No. 2 (2026): April 2026

Section

Articles

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Copyright (c) 2026 Andriyawan E. Karim, Fitri Nurhayati M, Hartai Tuli, Mattoasi Mattoasi

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