A Decade of XBRL Research in Accounting in Indonesia: A Literature Study

XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated the researchers to look at the history of the development of XBRL research as a sub-area of Acc...

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Autores principales:	Arfah Habib Saragih, Andini Soraya, Adang Hendrawan
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	extensible business reporting language xbrl indonesia literature review Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a170f956c2944768a84ba1ac33822549
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spelling	oai:doaj.org-article:a170f956c2944768a84ba1ac338225492021-11-10T03:25:03ZA Decade of XBRL Research in Accounting in Indonesia: A Literature Study 10.33312/ijar.5222086-68872655-1748https://doaj.org/article/a170f956c2944768a84ba1ac338225492021-05-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/522https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated the researchers to look at the history of the development of XBRL research as a sub-area of Accounting in Indonesia in bibliographic form for over one decade. The researchers are making an effort to describe the development of XBRL research in Indonesia and review the possible potential for XBRL research in Indonesia in the future. The method used is a literature review on published articles indexed in Scopus and Sinta. Based on the 21 articles selected, XBRL research topics in Indonesia are divided into four areas, i.e., its influence on business, adoption, technology development, and XBRL education. Based on the review results, XBRL research in Indonesia is still limited in using empirical research with quantitative methods. This study could be a relevant illustration of how adopting the XBRL format is implemented in developing countries like Indonesia. This comprehensive literature review could enrich the knowledge and inspire other developing countries, which may be at the same stage as Indonesia, to adopt this technology in the business environment.Arfah Habib SaragihAndini SorayaAdang HendrawanIkatan Akuntan Indonesiaarticleextensible business reporting languagexbrlindonesialiterature reviewAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 2, Pp 163-208 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	extensible business reporting language xbrl indonesia literature review Accounting. Bookkeeping HF5601-5689
spellingShingle	extensible business reporting language xbrl indonesia literature review Accounting. Bookkeeping HF5601-5689 Arfah Habib Saragih Andini Soraya Adang Hendrawan A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
description	XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated the researchers to look at the history of the development of XBRL research as a sub-area of Accounting in Indonesia in bibliographic form for over one decade. The researchers are making an effort to describe the development of XBRL research in Indonesia and review the possible potential for XBRL research in Indonesia in the future. The method used is a literature review on published articles indexed in Scopus and Sinta. Based on the 21 articles selected, XBRL research topics in Indonesia are divided into four areas, i.e., its influence on business, adoption, technology development, and XBRL education. Based on the review results, XBRL research in Indonesia is still limited in using empirical research with quantitative methods. This study could be a relevant illustration of how adopting the XBRL format is implemented in developing countries like Indonesia. This comprehensive literature review could enrich the knowledge and inspire other developing countries, which may be at the same stage as Indonesia, to adopt this technology in the business environment.
format	article
author	Arfah Habib Saragih Andini Soraya Adang Hendrawan
author_facet	Arfah Habib Saragih Andini Soraya Adang Hendrawan
author_sort	Arfah Habib Saragih
title	A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
title_short	A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
title_full	A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
title_fullStr	A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
title_full_unstemmed	A Decade of XBRL Research in Accounting in Indonesia: A Literature Study
title_sort	decade of xbrl research in accounting in indonesia: a literature study
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/a170f956c2944768a84ba1ac33822549
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A Decade of XBRL Research in Accounting in Indonesia: A Literature Study

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