This has nothing to do with Kotlin or another language, it’s just a convention that is used to indicate that the variable is boolean, it’s to give legibility showing its semantics.
It has nothing to do with set
, although it can be used in it.
Some consider a disguised form of hungarian notation, others consider that it does not already show the real meaning of the variable. If you take out that prefix you can’t tell what it is, if you put something else it might get bigger and still not be suitable.
Of course the is
is just an example of whether something is or is in a certain state. The has
is also widely used to indicate if you have something. But you can use several other ways to prefix a noun and adjective its meaning, such as can
to indicate whether it has that capacity, just to quote one more example.
There are those who use in Portuguese, which may be better for indicating whether it is a "transitory state" (está
) or "permanent" (é
).
I talk more about it in another answer.
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