EARNINGS MANAGEMENT BEFORE AND AFTER THE EXISTENCE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IN INDONESIA

This research aims to determine the impact of implementing Extensible Business Reporting Language (XBRL) on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange. This research sample was selected using the purposive sampling method. The number of samples used was 16 companies. In this research, discretionary accruals are used to project earnings management. Study period 2008–2022. Hypothesis testing was carried out using the paired sample t-test. The results of the analysis show that there is a significant difference between the level of earnings management practices before and after implementing XBRL. This indicates that the adoption of XBRL can limit opportunistic actions on the part of management in preparing financial reports. In addition, these results also suggest that implementing XBRL can improve the quality of financial reports.