Unveiling the Weaknesses of Digital Financial Reporting: Rethinking XBRL Development in Indonesia
DOI:
https://doi.org/10.58812/jakws.v4i03.2659Kata Kunci:
XBRL, financial reporting taxonomy, accounting standards, comparability, relevanceAbstrak
Pelaporan keuangan digital tidak dapat diimplementasikan tanpa mempertimbangkan kapasitas logika komputer untuk memproses ruang lingkup informasi akuntansi yang luas dan sangat spesifik. Hal ini dicapai melalui pengembangan taksonomi yang mampu mengklasifikasikan data tentang data (metadata) secara akurat. Masalah muncul ketika emiten publik diizinkan untuk menentukan "apa yang harus dilaporkan" dan "bagaimana melaporkannya" di bawah akuntansi berbasis prinsip. Dalam konteks ini, taksonomi yang ditujukan untuk menstandarisasi pelaporan keuangan bertentangan dengan penerapan akuntansi berbasis prinsip, yang menekankan fleksibilitas dalam setiap aspek pelaporan.
Penelitian kami mempertanyakan asumsi mendasar yang dibuat oleh otoritas yang bertanggung jawab untuk menetapkan standar pelaporan keuangan digital. Otoritas ini berasumsi bahwa pengembangan taksonomi dan bahasa bisnis komputer seperti XBRL tidak akan mempengaruhi penerapan standar akuntansi. Namun, penelitian kami memprediksi bahwa pengembangan taksonomi dan XBRL memang berdampak pada standar akuntansi dengan memperkuat persepsi di antara pengguna bahwa pelaporan digital adalah kewajiban. Secara bersamaan, pengguna standar diizinkan untuk menentukan relevansi informasi yang diungkapkan berdasarkan akuntansi berbasis prinsip.
Pelaporan keuangan digital berperan aktif dalam penerapan standar akuntansi, menciptakan dilema bagi emiten publik ketika memilih antara memprioritaskan komparabilitas atau relevansi dalam mengungkapkan informasi kepada pemangku kepentingan.
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