Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects

This purpose of this study is to examine the integrated reporting using extensible business reporting language adoption in the manufacturing industry with influencing factors consisting of internet financial reporting, profitability, size and stakeholder engagement. This study uses a research methodology that is a quantitative approach by examining the hypothesized relationship between variables. The population in this study is the manufacturing industry during 2017-2020. The data collection procedure uses data obtained from secondary data. The data analysis procedure is used to analyze data in the form of numbers and calculations using statistical methods through the PLS-SEM method by the SmartPLS version 3 application. Internet financial reporting and profitability has a significant negative effect on IR, while size has a significant positive effect on integrated reporting. Furthermore, stakeholder engagement is insignificantly positive effect related to integrated reporting, in this case the company's management as the technical implementer of the company's operations does not appear to be able to meet the demands of the principal regarding the implementation of integrated reporting. Future research should overcome these limitations by expanding the research sample and including observations from different years.