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Author

Muhammad Fahmi

2 papers indexed here

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Review Open access Oct 2026

Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator

The integration of generative artificial intelligence into financial statement auditing promises enhanced efficiency and analytical depth. This study addresses this gap by investigating the relationship between data governance and auditor readiness for generative AI-based audits, with AI literacy as a mediating variabl...

Riva Ubar Harahap, Muhammad Fahmi · 0 citations
Open access Oct 2026

PENGARUH LEVERAGE, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

Audit delay remains a problem on the Indonesia Stock Exchange, including in the consumer non-cyclicals sector, and the factors influencing it show inconsistent research results, thus further testing with a moderating role is needed. This study aims to examine the effect of leverage, profitability, and audit committee o...

Paulina Saragi, Muhsin Muhsin, Muhammad Fahmi · 0 citations

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