TY  - THES
N1  - Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si.
ID  - digilib63547
UR  - https://digilib.uin-suka.ac.id/id/eprint/63547/
A1  - Salma Lu?lu?ah, NIM.: 20108040067
Y1  - 2024/01/19/
N2  - The purpose of this research is to analyze the influence of corporate
governance and audit report lag with the adoption of big data as a moderating
variable in telecommunications, technology and health sector companies listed on
the BEI in 2017-2022. The dependent variable in this research is audit report lag,
the independent variables in this research are the size of the board of
commissioners, independent board of commissioners, woman on board, and audit
committee. This research uses purposive sampling techniques and panel data,
producing 150 sample data which is processed using Eviews 13. The results of the
research show that women on board commissioner and the audit committee have a
significant influence on audit report lag, while the size of the board of
commissioners and the independent board of commissioners does not have a
significant influence on audit report lag. The adoption of big data as a moderating
variable influences women on board commissioner and the audit committee on
audit report lag, while the adoption of big data does not moderate the influence of
the size of the board of commissioners and the independent board of commissioners
on audit report lag.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Corporate Governance
KW  -  Adopsi Big Data
KW  -  Audit Report Lag
M1  - skripsi
TI  - CORPORATE GOVERNANCE DAN AUDIT REPORT LAG SEHUBUNGAN DENGAN ADOPSI BIG DATA DI INDONESIA
AV  - restricted
EP  - 118
ER  -