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XBRL Filing in the Indonesian Capital Market: An Exploration of Firms' Responses

Fitri Amalia et al.

Accounting and Finance2026https://doi.org/10.1111/acfi.70159article
AJG 2ABDC A
Weight
0.50

Abstract

This study investigates how Indonesian firms responded to the regulatory requirement to adopt XBRL for corporate reporting. The findings highlight two dominant organisational responses: acquiescence and compromise. Firms that consistently and fully engaged in XBRL filing were seen as acquiescing to the regulatory mandate, whereas those with inconsistent engagement compromised the requirement, an outcome attributed to the lack of enforcement and organisational dynamics. Driven by concerns over legitimacy, regulation and market expectations, firms that acquiesced had supportive infrastructures and processes for XBRL. In contrast, those that compromised faced significant challenges, such as human resource constraints and reporting complexity, which led to alternative procedures that negatively impacted timeliness and accessibility. By exploring both normative influences and the willingness and ability of Indonesian firms to respond to the institutional environment, the study enhances our understanding of firms' responses to XBRL mandates.

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https://doi.org/https://doi.org/10.1111/acfi.70159

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@article{fitri2026,
  title        = {{XBRL Filing in the Indonesian Capital Market: An Exploration of Firms' Responses}},
  author       = {Fitri Amalia et al.},
  journal      = {Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/acfi.70159},
}

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XBRL Filing in the Indonesian Capital Market: An Exploration of Firms' Responses

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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