The Influence Of Internal Audit, Good Corporate Governance, And Artificial Intelligence (Ai) Disclosure On Corporate Performance With Firm Size As A Moderating Variable
DOI:
https://doi.org/10.24905/icobis.v2i1.107Keywords:
Internal Audit, Independent Commissioners, Audit Committee, AI Disclosure, Firm Size, Company PerformanceAbstract
This study aims to examine the effect of internal audit, independent commissioners, audit committees, and Artificial Intelligence (AI) Disclosure on company performance, with firm size as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2025. The study uses secondary data and a quantitative research approach. The population consists of 48 banking companies. Using purposive sampling, 25 companies met the research criteria, resulting in 150 observations over a six-year observation period. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The partial test results show that internal audit, independent commissioners, audit committees, and AI Disclosure do not have a significant effect on company performance. The moderation test indicates that firm size does not moderate the effects of internal audit, audit committees, and AI Disclosure on company performance, but it moderates the effect of independent commissioners on company performance.
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