Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE)
Sri Widiyati
Jambi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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SYSTEMATIC LITERATURE REVIEW: THE EFFECT OF AUDIT OPINION AND PROFITABILITY ON FIRM VALUE Sri Widiyati; Netty Herawaty; Achmad Hizazi
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3799

Abstract

This systematic literature review examines the influence of Audit Opinion and Profitability on Firm Value, motivated by the necessity of enhancing market performance amid changing economic conditions. Utilizing the Systematic Literature Review (SLR) method, this study analyzed 16 open-access journal articles published between 2020 and 2025, sourced from Google Scholar using the keywords “audit opinion and profitability”. The synthesized findings reveal that the inconsistency in prior research is structurally driven by specific contextual and methodological boundaries. (1) The impact of an Audit Opinion on Firm Value is highly sensitive to industry classification; standard unqualified opinions serve as a baseline necessity for general sectors but are heavily discounted in sustainability-driven indices, while its direct effect is further diluted when firm size is factored in methodologically. (2) The relationship between Profitability and Firm Value is structurally shaped by geographic market maturity and internal risk controls. While frontier markets heavily rely on net earnings as a primary investment compass, modern investors in emerging markets evaluate profits contextually and penalize high earnings if paired with poor corporate governance or a lack of corporate social responsibility (CSR). (3) When tested collectively, Audit Opinion and Profitability provide a high-integrity, comprehensive information mapping that effectively dictates firm value by minimizing information asymmetry. Overall, this review concludes that firm value is a multidimensional construct, causing investors to evaluate both financial performance and information credibility simultaneously before making investment decisions.
SUSTAINABILITY REPORTING QUALITY IN THE HEALTHCARE SECTOR OF IDX-LISTED COMPANIES Sri Widiyati; Wiwik Tiswiyanti; Ratih Kusumastuti; Mukhzarudfa Mukhzarudfa
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3628

Abstract

This study aims to examine the quality of sustainability reporting through an analysis of Environmental, Social, and Governance (ESG) risk scores and their relationship to financial performance in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2024. This study uses a descriptive quantitative method with a benchmarking approach. This study selected a sample of 7 companies through a purposive sampling technique, resulting in a total of 35 observations during the observation period. The results show significant variations in ESG risk management across companies. Private companies such as PT Mitra Keluarga Karyasehat Tbk. (MIKA) and PT Kalbe Farma Tbk. (KLBF) have successfully demonstrated a consistent trend of increasing risk, achieving a low-risk category. In contrast, state-owned enterprises such as PT Indofarma Tbk. (INAF) remain trapped in the severe-risk category, accompanied by significant financial performance challenges. The study concludes that transparency and success in ESG risk mitigation are positively associated with financial stability and market confidence, especially during critical times such as the pandemic. ESG disclosure has proven to be more than just an administrative obligation, but also a strategic instrument to ensure long-term business sustainability and competitiveness in the capital market.
Co-Authors Achmad Hizazi Mukhzarudfa Mukhzarudfa Netty Herawaty Ratih Kusumastuti Wiwik Tiswiyanti