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Novice Investors Intention To Use XBRL With Age, Gender, And Experience As Moderating Variables

Economic Education Analysis Journal · Vol. 10 No. 2 (2021) · hlm. 372–380

DOI
10.15294/eeaj.v10i2.46573
ISSN
2502-356X, 2252-6544
Terbit
2021-05-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study was that novice investors could take the results of this study into consideration for using XBRL-based financial reports which were more flexible than ordinary financial reports. In this study, the behaviour of novice investors in using XBRL financial statements was tested by using the variable performance expectations and facility conditions from the Unified Theory of Acceptance and use of technology (UTAUT) model. The two variables were selected from UTAUT because it was stated that UTAUT was a technology acceptance testing model that was perfect than other technology acceptance models. The population in this study was millenials aged 19 to 28 years old, while the sample was 121. This study used a quantitative method whose data used purposive sampling and for collecting data using questionnaires. For statistical tools, we used WARP PLS for second-order testing and SPSS for the multiple regression. The research showed us that there was a tendency that performance expectations and facility conditions affected the intention of novice investors to use XBRL in processing required financial statement information.

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Ulfah Mediaty AriefState University of Semarang1
Sri SukamtaState University of Semarang1
Talitha WidiatningrumState University of Semarang1
Delano Hafis AfdamState University of Semarang1
Andi Muhammad DzulfikarState University of Semarang1
Indah Novi YarmanState University of Semarang1
Johanes Adi PrasetyaState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Novice Investors Intention To Use XBRL With Age, Gender, And Experience As Moderating Variables</dc:title>
	<dc:creator>Baswara, Satsya Yoga</dc:creator>
	<dc:creator>Wibowo, Yureza Rian</dc:creator>
	<dc:creator>Purnomo, Gabriel Dading</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was that novice investors could take the results of this study into consideration for using XBRL-based financial reports which were more flexible than ordinary financial reports. In this study, the behaviour of novice investors in using XBRL financial statements was tested by using the variable performance expectations and facility conditions from the Unified Theory of Acceptance and use of technology (UTAUT) model. The two variables were selected from UTAUT because it was stated that UTAUT was a technology acceptance testing model that was perfect than other technology acceptance models. The population in this study was millenials aged 19 to 28 years old, while the sample was 121. This study used a quantitative method whose data used purposive sampling and for collecting data using questionnaires. For statistical tools, we used WARP PLS for second-order testing and SPSS for the multiple regression. The research showed us that there was a tendency that performance expectations and facility conditions affected the intention of novice investors to use XBRL in processing required financial statement information.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/eeaj/article/view/46573</dc:identifier>
	<dc:identifier>10.15294/eeaj.v10i2.46573</dc:identifier>
	<dc:source xml:lang="en-US">Economic Education Analysis Journal; Vol 10 No 2 (2021): Economic Education Analysis Journal; 372-380</dc:source>
	<dc:source>2502-356X</dc:source>
	<dc:source>2252-6544</dc:source>
	<dc:source>10.15294/eeaj.v10i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/eeaj/article/view/46573/19298</dc:relation>
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