Melola Discovery

← Melola Discovery

Journal

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

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

DOI
10.15294/eeaj.v10i2.46573
ISSN
2502-356X, 2252-6544
Published
2021-05-31
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

23 authors · 70 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ratieh WidhiastutiAffiliation unknown2
Ahmad NurkhinAffiliation unknown2
Dhifah AmaliyahAffiliation unknown1
Ulfah Mediaty AriefState University of Semarang1
Sri SukamtaAffiliation unknown1
Talitha WidiatningrumAffiliation unknown1
Delano Hafis AfdamAffiliation unknown1
Andi Muhammad DzulfikarAffiliation unknown1
Indah Novi YarmanAffiliation unknown1
Johanes Adi PrasetyaAffiliation unknown1
Eko Nurcahya DewiAffiliation unknown1
Tandiyo RahayuAffiliation unknown1
Muhamad Rekhan SaefullahAffiliation unknown1
Sufa’Ah Hurumun Ni’amAffiliation unknown1
Nurdian SusilowatiAffiliation unknown1
Amir MahmudAffiliation unknown1
Muhsin MuhsinAffiliation unknown1
Hasan MukhibadAffiliation unknown1
S MartonoAffiliation unknown1
Anna Kania WidiatamiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>
</oai_dc:dc>