Digitalization of Financial Reporting Through XBRL and the Cost of Equity

This study aims to explore the relation between pre and post adoption of Extensible Business Reporting Language (XBRL) cost equity capital in Indonesian-listed firms. The examines 59 listed companies for four years, including two years before (2014-2015) after (2016-2017) XBRL Indonesia. By comparing periods, multiple regression analysis results will provide valuable information related stakeholders Indonesia Stock Exchange (IDX). Furthermore, this paper impact control variables, such as firm’s size, leverage, vari-ability return, price-to-book ratio relationship (COE). show that is significant reducing large-sized firms are more likely enjoy greater reduction. contributes research area by providing evidence on COE have mixed various countries environments.