本研究採PLS進行分析；合併報表編製能力對XBRL使用效益有顯著總效果。由實證結果得知，若集團企業IFRS合併報表編製能力愈強，則可於時效內完成合併報表編製，符合政府單位相關規定，但卻不能使XBRL使用效益提升；若集團企業IFRS合併報表編製能力對XBRL使用效益總效果是顯著的，再透過強化IS績效及XBRL資訊品質，方能顯著影響XBRL使用效益，形成部份中介效果，而IS績效及XBRL資訊品質成為重要中介變數。進一步分析得知，透過IS績效會提升XBRL使用效益；但若著重在強化XBRL資訊品質則提升XBRL使用效益效果會更明顯。 本研究有助於政府主管機關將XBRL推行至金融監理等以及集團企業財會人員針對不同單位需求，精準完成財報，安全交換財務資料之參考。 ;This study conducts an analysis with partial least squares (PLS). The ability to compile consolidated financial statements has a significant effect on the use efficiency of XBRL without any significant direct effect. Empirical results imply that if a business group has great ability to compile consolidated financial statements, then it can complete the statements within a specific time and comply with the relevant regulations of governmental sectors, but will be unable to improve the use efficiency of XBRL. If the ability to compile consolidated financial statements of a business group with IFRS shows a prominent effect on the overall use efficiency of XBRL, then it will significantly influence the use efficiency of XBRL through strengthening the IS performance and information quality of XBRL and forming some intermediary results. Hence, IS performance and information quality of XBRL become important mediating variables. Further analysis shows that the use efficiency of XBRL will be increased through IS performance. If the information quality of XBRL is strongly strengthened, then the use efficiency of XBRL becomes more obvious. The findings of this study can serve as reference for competent government authorities to promote XBRL for industrial and commercial registration, tax declaration, and financial supervision. Accountants of business groups, when facing the demands of different units, can overcome their existing problems, complete statements accurately, and safely exchange financial data.
