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

Abstract

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.

Keywords

• extensible business reporting language
• xbrl
• indonesia
• literature review