The, A Unveiling the Weaknesses of Digital Financial Reporting: Rethinking XBRL Development in Indonesia
DOI:
https://doi.org/10.21009/Wahana.20.014Kata Kunci:
XBRL, Financial Reporting Taxonomy, Accounting Standards, Comparability, RelevanceAbstrak
Studi ini memberikan penilaian ulang secara kritis terhadap asumsi-asumsi utama yang mendasari pembentukan standar pelaporan keuangan digital di Indonesia. Penelitian ini menelaah perkembangan serta penerapan XBRL dari tahun 2013 hingga 2023 melalui tinjauan literatur yang luas, yang dikumpulkan dari Google Scholar, ResearchGate, dan berbagai platform akademik lainnya. Karena penelitian mengenai XBRL di Indonesia masih terbatas, kriteria inklusi yang luas digunakan agar berbagai diskusi relevan dapat tercakup. Analisis menunjukkan bahwa adopsi XBRL menimbulkan gangguan yang signifikan terhadap prosedur pelaporan perusahaan. Meskipun regulator sering menyatakan bahwa XBRL beroperasi secara terpisah dari standar akuntansi yang ada, temuan penelitian mengindikasikan bahwa penggunaannya dapat memengaruhi ketepatan pelaporan, kepatuhan regulasi, dan konsistensi dengan kerangka akuntansi berbasis prinsip di Indonesia. Studi ini menegaskan bahwa pelaporan digital memiliki keterkaitan erat dengan proses akuntansi tradisional dan membawa konsekuensi teoritis serta praktis yang penting. Kontribusi utamanya adalah menunjukkan bagaimana teknologi dan praktik pelaporan keuangan di Indonesia saling berhubungan secara mendalam, sebuah topik yang masih kurang dieksplorasi dalam penelitian sebelumnya.
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