PENGARUH IMPLEMENTASI EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL), PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020 – 2022 [PDF]
, 2023 Penelitian ini bertujuan untuk membuktikan apakah Extensible Business Reporting Language (XBRL), profitabilitas, dan struktur kepemilikan institusional berpengaruh terhadap ketepatan waktu pelaporan keuangan. Extensible Business Reporting Language (XBRL)
Wijaya, Devira Kristi
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PENGARUH IMPLEMENTASI EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TERHADAP ASIMETRI INFORMASI DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020 [PDF]
, 2022 Penelitian ini bertujuan untuk meneliti kembali pengaruh implementasi eXtensible Business Reporting Language (XBRL) terhadap asimetri informasi dengan Corporate Governance sebagai pemoderasi pada perusahaan manufaktur yang terdaftar di BEI tahun 2018 ...
Eveline, Febrika
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A review of the study on the impacts of the Extensible Business Reporting Language (XBRL) [PDF]
, 2019 eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders.
Uyob, Roslee +2 more
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Jurnal AkuntansiPurpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock ...
Rony Tarigan, Se Tin Se Tin
doaj +1 more source
, 2017 XBRL (eXtensible the Business Reporting Language) is an XML-based open standard that supports the modeling of information and expression of semantic meaning which is usually required by business reporting.
Simanjuntak, Patrick Naomi Maysias
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Pengaruh Penerapan Sistem Pelaporan Keuangan Berbasis Extensible Business Reporting Language (XBRL) Terhadap Asimetri Informasi [PDF]
, 2019 Penelitian ini memiliki tujuan untuk mengetahui pengaruh penerapan sistem pelaporan keuangan berbasis Extensible Business reporting Language (XBRL) terhadap asimetri informasi. Penelitian ini menggunakan metode explanatory.
Anindra, Olivia Reva
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Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
PLoS One, 2022 Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
IEEE Access, 2018 XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information.
Feng Qi, Mengli Zhu, Qingqi Long
doaj +1 more source
Financial information, effects of financial information on economic decision [PDF]
The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends ...
Gabriela (Andreescu) MIHAI +3 more
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, 2022 Penelitian ini bertujuan untuk menganalisis pengaruh adopsi Extensible Business Reporting Language (XBRL) terhadap kinerja perusahaan. Dengan menggunakan pengukuran Return on Assets (ROA) sebagai kinerja akuntansi dan Market to Book Ratio (MB) sebagai ...
PUJA TARA APRIATNA
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