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Theory of Planned Behavior (TPB) has been widely applied in various fields of behavioral research, to address behaviors that are not under the full control of the individual. This research aimed to analyzing the effect of: 1) attitude toward the behavior; 2) subjective norm; 3) perceived behavioral control; and 4) readiness for changeon the intention to implementing the Government Regulation No.71 Year 2010 concerning the accrual-based governmental accountingstandard. This research used a quantitative approach with the closed questionnaire method. The research samples were all heads of the offices and fields of the office of the Revenueof Regional Finance and Asset Management of the cities and regencies in Central Sulawesi. The research results indicates that the variables of the attitude toward behavior, subjective norm, and readiness for change have the positive and significanc effect on the intention, where as the perceived behavioral control variable does not indicate the significant relationship with theintention.Keywords: Theory of planned behavior, readiness for change, intention. AbstrakTheory of Planned Behavior (TPB) telah digunakan dalam penelitian tentang keperilakuan untuk menunjukkan bahwa perilaku tidak sepenuhnya di bawah pengaruh dari individu. Penelitian ini bertujuan untuk menganalisis pengaruh (1) sikap terhadap perilaku, (2) norma subjektif, (3) kontrol perilaku persepsian, dan (4) kesiapan untuk berubah terhadap niat untuk mengimplementasikan Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntasi Pemerintahan Berbasis Akrual. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner. Sampel penelitian ini adalah kepala dinas dan kepala bidang di Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota dan Kabupaten seluruh Sulawesi Tengah. Hasil penelitian ini mengindikasikan bahwa attitude toward behavior, subjective norms, dan readiness for change mempunyai pengaruh positif dan signifikan terhadap niat, sementara itu perceived behavioral control tidak mengindikasikan pengaruh yang signifikan terhadap niat.Kata kunci: Theory of planned behavior, readiness for change, niat. PENDAHULUANTheory of Planned Behavior (TPB) merupakan salah satu teori yang telah banyak diterapkan diberbagai bidang penelitian perilaku. TPB menyatakan bahwa k ombinasi dari sikap terhadap perilaku, norma subyektif, dan kon-

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This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.

This research aimed to examine the effect of XBRL (Extensible Business Reporting Language) adoption on investors' trading behavior in Indonesia Stock Exchange which was reflected in the frequency of trading on Indonesia Stock Exchange. By using a number of 34 banking issuers taken randomly from a number of 81 banking issuers listed in the Indonesia Stock Exchange in 2014 and 2016, and using one way ANOVA analysis method, for t-test, to see the effect of pre and post XBRL adoption on trading shares frequencies, and also added control variables ROA, SIZE and dividend ratios to the effect of pre XBRL adoption. The results revealed that when post XBRL adoption, the stock trading frequency and control Variable ROA (Return on Assets) did not have any significant changes during the implementation of XBRL, this was due to the sample of financial report data taken from post XBRL, i.e., the 2016 financial data, while the implementation of XBRL only started in 2015, so the implementation of XBRL had not an effective effect on investors, but the other control variable, i.e., SIZE had significant changes during the post XBRL adoption, this implies the effectiveness of XBRL adoption, the increase in the investor's turnover ratio in small companies is more pronounced and economically significant than the large companies. Small companies respond to the existence of XBRL, the response occurs because there is an additional convenience obtained to get more transparent and relevant information to the expected investment decision making. The DEVIDEN as control variable had any significant change during the post XBRL adoption, this indicates that the investors' response to XBRL will increase the frequency of their trading and affect the possibility of obtaining greater dividends.