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Persepsi pengguna laporan keuangan di Indonesia terhadap extensible business reporting language (XBXL)

Extensible Business Reporting Language (XBRL) is a data format for financial statements that facilitates easier exchange of financial information. This paper examines the level of XBRL comprehension of the financial statements users in Indonesia, as well as their perceptions toward XBRL. This study finds that most respondents are unfamiliar with XBRL. The respondents that at least heard about XBRL have perceptions that using XBRL may improve the quality of financial statement as well as support their performance. However, they also perceived that the implementation of XBRL requires considerable cost, however the benefits are considered as greater than the costs.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8195PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
XBRL
Extensible business reporting langauge
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xxi , 196 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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