The Mediating Role of Big Data Adoption on the Relationship between Board Governance and Audit Report Lag: Empirical Evidence from Indonesian Listed Companies
Timely audited financial reporting is essential for capital market transparency, especially as companies increasingly operate in a data-intensive business environment. This study examine whether Big Data Adoption (BDA) mediates the relationship between Board Governance and Audit Report Lag (ARL) in companies in the technology, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Using 294 firm-year observations, this study applies panel regression, Structural Equation Modeling (SEM), and Principal Component Analysis (PCA) to test direct and indirect effects among the variables. The results indicate that BDA has a significant negative effect on ARL, suggesting that companies with higher levels of BDA tend to complete audits more quickly. BDA also significantly mediates the relationship between board size and ARL, and between board expertise and ARL. However, BDA was not found to mediate the relationship between board independence and ARL or between Board Diversity and ARL. This study extends the literature on corporate governance, audit timeliness, and digital transformation by demonstrating that board governance can reduce audit delays when supported by data-driven capabilities. These findings also provide practical implications for companies, auditors, and regulators seeking to improve audit readiness, reporting efficiency, and digital governance.
Authors
- Rindang Widuri (ORCID: https://orcid.org/0000-0001-7601-7130)
- Mayvelin Lie
- Leonita Adinda Riri Yahya
Institutions
- Binus University (ID)
Publication Details
- Journal
- International Review of Management and Marketing
- Published
- 2026-11-01
- DOI
- https://doi.org/10.32479/irmm.24609
- Primary Topic
- Corporate Governance and Financial Management
- Type
- article
- Field-Weighted Citation Impact
- 0.00