This study aims to examine the effect of adopting eXtensible Business Reporting Language (XBRL) and how it impacts chemical companies. The benefits of eXtensible Business Reporting Language (XBRL) for companies are, firstly, the implementation of eXtensible Business Reporting Language (XBRL) will promote standardization and reduce errors. Information presented in eXtensible Business Reporting Language (XBRL) format can be understood by eXtensible Business Reporting Language (XBRL) computers and is independent of computer platforms and software applications, so they can be transferred without being manually recaptured. There are five recipients of reporting before the extensible Business Reporting Language (XBRL), namely analysts, credit rating agencies, investors, lenders, and regulators. So it can be concluded that reporting before and after the implementation of the eXtensible Business Reporting Language (XBRL) has similarities in source and recipient but has differences in format. Because after implementing the eXtensible Business Reporting Language (XBRL) the reporting format has become more concise. So that XBRL can provide significant benefits to the chemical company's financial reporting process