EXPLAINING SOCIAL MEDIA ADOPTION FOR FINANCIAL DISCLOSURE: A DIFFUSION OF INNOVATIONS AND RESOURCE-BASED VIEW APPROACH
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2026
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| author | John Fery Sonoto, Minarni Anita Romaida Gultom, Elna Marsye Pattinaja, Maria Regina Nansi, Zainuddin Latuconsina, Dyah Fitriani, Jamaluddin |
| author_facet | John Fery Sonoto, Minarni Anita Romaida Gultom, Elna Marsye Pattinaja, Maria Regina Nansi, Zainuddin Latuconsina, Dyah Fitriani, Jamaluddin |
| contents | <p><strong><em><span>This study investigates how Indonesia Stock Exchange (IDX)-listed companies use social media for financial disclosures, emphasising the critical role of internal organisational capabilities in driving effective adoption. This quantitative study integrates the Diffusion of Innovations (DOI) and Resource-Based View (RBV) frameworks to analyse how innovation characteristics (relative advantage, compatibility, complexity, and cost) influence financial disclosure practices. Using PLS-SEM (WarpPLS 7.0), we examined survey responses from 200 senior executives at IDX-listed firms (December 2022-January 2023). The study reveals that compatibility (β=0.651) and costs (β=-0.162) drive social media disclosure in Indonesia, while advantage and complexity show no effect. Results highlight emerging markets' unique dynamics where institutional fit and resources outweigh innovation benefits, calling for tiered regulatory approaches. The sample size is larger and this study focuses on executives' perceptions of the company's financial performance disclosure strategy on social media, underrepresentation of small firms, and pandemic-era digital methodology. This study demonstrates that digital adoption success hinges on two factors: aligning technology with existing workflows (compatibility) and overcoming cost barriers through infrastructure investment. By integrating DOI and RBV frameworks, this study reveals that social media adoption for corporate disclosures depends critically on platform compatibility with organisational systems and manageable costs, rather than perceived benefits or complexity. The study challenges conventional adoption models and provides a new perspective for emerging markets, where institutional and resource factors play a decisive role.</span></em></strong></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19264705 |
| institution | Zenodo |
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| publishDate | 2026 |
| publisher | Zenodo |
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| spellingShingle | EXPLAINING SOCIAL MEDIA ADOPTION FOR FINANCIAL DISCLOSURE: A DIFFUSION OF INNOVATIONS AND RESOURCE-BASED VIEW APPROACH John Fery Sonoto, Minarni Anita Romaida Gultom, Elna Marsye Pattinaja, Maria Regina Nansi, Zainuddin Latuconsina, Dyah Fitriani, Jamaluddin Social Media Disclosure, Corporate Financial Reporting, Diffusion of Innovations, Resource-Based View, Emerging Markets Accounting. <p><strong><em><span>This study investigates how Indonesia Stock Exchange (IDX)-listed companies use social media for financial disclosures, emphasising the critical role of internal organisational capabilities in driving effective adoption. This quantitative study integrates the Diffusion of Innovations (DOI) and Resource-Based View (RBV) frameworks to analyse how innovation characteristics (relative advantage, compatibility, complexity, and cost) influence financial disclosure practices. Using PLS-SEM (WarpPLS 7.0), we examined survey responses from 200 senior executives at IDX-listed firms (December 2022-January 2023). The study reveals that compatibility (β=0.651) and costs (β=-0.162) drive social media disclosure in Indonesia, while advantage and complexity show no effect. Results highlight emerging markets' unique dynamics where institutional fit and resources outweigh innovation benefits, calling for tiered regulatory approaches. The sample size is larger and this study focuses on executives' perceptions of the company's financial performance disclosure strategy on social media, underrepresentation of small firms, and pandemic-era digital methodology. This study demonstrates that digital adoption success hinges on two factors: aligning technology with existing workflows (compatibility) and overcoming cost barriers through infrastructure investment. By integrating DOI and RBV frameworks, this study reveals that social media adoption for corporate disclosures depends critically on platform compatibility with organisational systems and manageable costs, rather than perceived benefits or complexity. The study challenges conventional adoption models and provides a new perspective for emerging markets, where institutional and resource factors play a decisive role.</span></em></strong></p> |
| title | EXPLAINING SOCIAL MEDIA ADOPTION FOR FINANCIAL DISCLOSURE: A DIFFUSION OF INNOVATIONS AND RESOURCE-BASED VIEW APPROACH |
| topic | Social Media Disclosure, Corporate Financial Reporting, Diffusion of Innovations, Resource-Based View, Emerging Markets Accounting. |
| url | https://doi.org/10.5281/zenodo.19264705 |