Does The XBRL Implementation and The Diversity of The Audit Committee Affect Quality of Financial Reports?
DOI:
https://doi.org/10.11594/nstp.2021.1034Keywords:
XBRL, quality of financial reports, audit committee, IT KnowledgeAbstract
Problems in presenting non-uniform financial reports make it difficult for investors to process financial reports. So new technology is needed that can make investors and analysts easily process the information contained in financial reports. This research was conducted to obtain the relationship between the influence of XBRL on the quality of financial reports as moderated by the audit committee is IT knowledge. This research uses a quantitative approach with descriptive methods. Through descriptive research, the effect of using XBRL with the IT knowledge of the audit committee on the quality of financial reports is obtained. The research object in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016. The results of this study indicate that XBRL does not affect the quality of financial statements. Also, the audit committee's IT knowledge does not affect the quality of financial reports. XBRL also does not influence the quality of financial statements, moderated by the IT knowledge audit committee. In 2016, many companies used XBRL, and audit committees with educational backgrounds in the IT sector were not relevant.
Downloads
Downloads
Published
Conference Proceedings Volume
Section
License
Copyright (c) 2021 Nusantara Science and Technology Proceedings

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this proceedings agree to the following terms:
Authors retain copyright and grant the Nusantara Science and Technology Proceedings right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this proceeding.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the proceedings published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this proceeding.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).