CORPORATE GOVERNANCE DAN AUDIT REPORT LAG SEHUBUNGAN DENGAN ADOPSI BIG DATA DI INDONESIA

Salma Lu’lu’ah, NIM.: 20108040067 (2024) CORPORATE GOVERNANCE DAN AUDIT REPORT LAG SEHUBUNGAN DENGAN ADOPSI BIG DATA DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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