cut a piece of green bard (waterproof drywall) that is a rectangle larger than the hole you are filling. Ensure that it will fit thru the hole wwhen turned sideways. Put a hole in the middle of this big enough to put a finger or two into to form a handle.
Put some adhesive on the edges that are larger than the edge of the existing hole you have. Slide the new, larger rectangle into the hole, rotate 90 degress and pull out to the inside edge of the existing hole edge. Let this set up.
When dry, cut another piece of greenboard to fit the exact size of the hole and glue this to the existing piece. you noe have a surface to place tile on.