期刊名称：International Journal of Economics & Management Sciences
电子版ISSN：2162-6359
出版年度：2018
卷号：7
期号：4
页码：1-4
DOI：10.4172/2162-6359.1000531
语种：English
出版社：OMICS International
摘要：Because of technological advance, company faces an intense competition that only company which able to implement that technology can compete. The assessment of company is generally seen from its financial report. It can’t be denied that company is currently facing problems related to the differences format (.pdf, .xls or .txt) of financial report. The different formats of financial figures sometimes need to be manually input into new formats. This makes it easy to produce inaccurate information and is likely to be less reliable. The choice of output format of financial report is significant importance, therefore the need and importance of being able to exchange financial data to be more effective and efficient has led to the evolution of the reporting system called extensible Business Reporting Language (XBRL). Even many countries already use XBRL as their main format of financial report, Indonesia has not fully adopted yet, because of the lack of knowledge about XBRL and majority of stakeholders still ignore the advantages of XBRL by thinking it is not relevant to them. This research explain the data processing on the financial report that apply XBRL technology by using Cement Indonesia Tbk as the sample of public listed company (2015- 2016) and conclude that by implementing XBRL will make it easier to publish financial report, improving easy access to financial information for international investors, accelerate business decision making, reduce the time needed and increase the accuracy and originality of data which believed that XBRL will be the main format of financial report of public listed company in Indonesia soon.
关键词：XBRL; Financial reporting; Efficiency; Effectiveness; XML; Taxonomy; Accounting system information; Public listed company; IDX
