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Wirmie Eka Putra

Universitas Jambi

Author-ID : 2323943

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Olimsar, Fredy; Putra, Wirmie Eka; Tialonawarmi, Feny
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5092

Firm value has shifted from a shareholder-centered view to a broader stakeholder perspective. Investors consider ESG factors alongside financial performance, which remains essential in reflecting a company’s profitability and debt management capacity. This study aims to analyze the effect of environmental, social, and governance on firm value mediated by financial performance. This quantitative study examined companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was determined using purposive sampling based on specific criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study indicate that environmental, social, and governance have a significant influence on financial performance. ESG has a significant impact on firm value, indicating that companies with higher levels of ESG coverage tend to have higher firm value. Financial performance significantly influences firm value, indicating that the market values companies that demonstrate stable financial performance. Financial performance partially mediates the relationship between environmental, social, and governance and firm value. These findings imply that companies should integrate ESG practices into their strategic and financial policies to enhance performance and increase firm value in the long term.

Unraveling the Influence of Financial Distress and Fixed Asset Intensity on Tax Avoidance : Review of evidence in the literature Suci Ramadhani; Sri Rahayu; Wirmie Eka Putra
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.683

This study investigates the impact of new technology adoption on production costs and the supply curve in the manufacturing industry. Using a quantitative approach, panel data from 50 manufacturing companies were collected over a 5-year period (2020-2024). The main variables analyzed were technological investment (proxy: expenditure on R&D and automation machinery), production cost per unit, and supply volume. The findings indicate that investment in new technology significantly lowers production costs per unit (p<0.05). This reduction enables firms to increase the supply volume at any given price level, which is the fundamental mechanism behind the observed rightward shift of the supply curve. This study provides empirical evidence that technological innovation is a key driver of economic efficiency and production capacity growth, ultimately enhancing a firm's market competitiveness.

Systematic Literature Review: Pengaruh Green Accounting dan Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Suci Mulyani; Sri Rahayu; Wirmie Eka Putra
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2401

This study aims to conduct a Systematic Literature Review (SLR) to analyze the influence of Green Accounting on company value and profitability, the influence of Good Corporate Governance (GCG) on these two variables, and the role of profitability as a mediator in the relationship. The SLR method was used to synthesize 20 relevant articles published between 2019 to 2025 with a focus on the theory of Legitimacy, Stakeholder, and Signaling. The results show that Green Accounting generally has a positive effect on company value through increased environmental transparency, although inconsistencies arise in the mining sector. GCGs consistently increase the value of companies through strong oversight mechanisms, but their effectiveness is reduced in companies with concentrated ownership. These variables also have a positive impact on profitability, with Green Accounting improving long-term operational efficiency and GCG reducing conflicts of interest, although upfront costs may weigh on performance temporarily. Profitability acts as a partial mediator, giving investors a positive signal and increasing valuations. Green Accounting and GCG practices contribute significantly to corporate sustainability, especially in Indonesia, but require stricter regulatory support. Research gaps include methodological variations and a lack of focus on specific sectors, so further research is needed for better generalizations.

Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value Mediated by Financial Performance Sri Wahyuni; Sri Rahayu; Wirmie Eka Putra
International Journal of Multidisciplinary Approach Research and Science Том 4 № 01 (2026): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v4i01.2077

This study aims to analyze the influence of Intellectual Capital (IC) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a mediating variable. The focus on the financial sector is driven by intense competition and the need to enhance firm value through effective IC management and CSR implementation. Moreover, inconsistencies in previous research findings and issues related to CSR fund misuse further strengthen the urgency of this study. The method used is a Systematic Literature Review (SLR) involving 15 articles obtained from Google Scholar. The findings indicate varied results: (1) IC and CSR are expected to positively affect Firm Value, yet some studies report negative or insignificant effects due to poor CSR governance or the market’s limited recognition of IC. (2) Financial Performance has been proven to positively influence Firm Value. (3) Financial Performance can mediate the effect of IC and CSR on Firm Value, although some studies show that the mediation does not occur. In conclusion, effective management of IC and proper implementation of CSR must be able to improve financial performance first to provide a strong and sustainable contribution to Firm Value.

Systematic literature review: The effect of technology utilization and internal supervision on the quality of financial reports Tari Apriani; Sri Rahayu; Wirmie Eka Putra
Keynesia : International Journal of Economy and Business Vol. 5 No. 1 (2026): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v5i1.1996

This study seeks to examine the impact of technology use and internal oversight on the quality of financial reports through a Systematic Literature Review (SLR) methodology. The study gathered 30 pertinent journal papers published from 2020 to 2025 via Google Scholar. The data were subjected to thematic analysis to discern patterns, correlations, and discrepancies in prior findings. The findings demonstrate that the deployment of information technology, encompassing accounting information systems like AIS and governmental applications, typically enhances the accuracy, timeliness, and reliability of financial reporting. Nonetheless, numerous studies indicate variable results, implying that the efficacy of technology is contingent upon the quality of execution, user proficiency, infrastructure preparedness, and organizational backing. Internal supervision, encompassing internal audit and control systems, regularly demonstrates a substantial and favorable effect on the quality of financial reports by improving transparency, compliance, and error mitigation. The amalgamation of efficient technology and robust internal oversight yields superior outcomes. This study underscores the significance of governance, human resources, and system preparedness in attaining superior financial reporting, particularly within the public sector framework.

KORELASI OPINI AUDIT BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP HASIL EVALUASI KINERJA PENYELENGGARAAN PEMERINTAH DAERAH PROPINSI DI INDONESIA Wirmie Eka Putra; Widya Sari Wendry
Jurnal Bisnis Digital Vol. 1 No. 2 (2023): Jurnal Bisnis Digital, Vol. 1, No. 2, November-2023
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v1i2.1724

Penelitian ini bertujuan untuk mengetahui hubungan antara Opini audit BPK atas laporan keuangan pemerintah daerah dengan hasil evaluasi kinerja penyelenggaraan pemerintah daerah propinsi di indonesia periode 2016-2018. Sampel penelitian ini adalah seluruh Pemerintah Provinsi di Indonesia yang memiliki data yang lengkap, berupa data laporan keuangan pemerintah daerahnya telah memperoleh opini audit dari BPK RI dan LPPD nya telah di evaluasi oleh Kemendagri yaitu sebanyak 33 provinsi. Sumber data yang digunakan dalam penelitian ini adalah data sekunder, yang mana pendapatan asli daerah provinsi dari Ditjen Perimbangan Keuangan Pemerintah Daerah, hasil opini audit atas LKPD provinsi oleh BPK RI, dan hasil EKPPD provinsi yang dilakukan oleh Kemendagri. Metode analisis data penelitian ini adalah analisis deskriptif selama beberapa tahun untuk melihat tren yang terjadi dan untuk melihat hubungan antara kedua variabel dilakukan dengan menggunakan analisis korelasi dengan menggunakan korelasi Pearson Product Moment. Hasil penelitian ini adalah: 1) Hasil evaluasi Opini Audit atas LKPD Provinsi selama tiga tahun tersebut memperoleh penilaian wajar tanpa pengecualian. 2) Jumlah provinsi yang memperoleh opini WTP meningkat dari tahun 2016 yang berjumlah 31 provinsi menjadi 33 provinsi pada tahun 2017, namun tahun 2018 turun menjadi 32 provinsi. 3) Hasil EKPPD Pemerintah Provinsi sebagian besar sudah mencapai kategori tinggi yaitu berada diatas 2 (dua). 4) Hasil EKPPD Pemerintah provinsi menurun pada tahun 2017 dibandingkan tahun 2016, dan meningkat kembali di tahun 2018. 5) Tidak ada korelasi antara variabel Opini Audit BPK atas LKPD dengan variabel hasil EKPPD provinsi di Indonesia.

Systematic Literature Review: The Impact of Working Capital Management on Profitability Jenny Liana; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i10.1466

This research aims to analyze and map the development of the literature on the influence of working capital management (WCM) on company profitability. The research uses the systematic literature review method with a bibliometric approach. The article selection process refers to the PRISMA guidelines through the Scopus database for the 2016–2026 period with the keywords working capital management and profitability. Of the initial 385 articles, 26 articles were obtained that met the inclusion criteria and analyzed using VOSviewer. The results of the study show that the cash conversion cycle (CCC) and its components, namely the receivables collection period, the inventory turnover period, and the trade debt payment period, are the most dominant indicators of WCM, while profitability is most proxied by return on assets (ROA). Most studies show that efficient working capital management tends to increase profitability, especially through CCC control, acceleration of receivables collection, and effective inventory management. However, some studies have also found nonlinear relationships, such as the inverted U-shape and cash threshold effect, which indicate an optimal level of working capital in maximizing profitability. In addition, the influence of WCM on profitability is influenced by sector characteristics, company size, liquidity conditions, and economic crisis situations. Based on these results, it can be concluded that WCM not only plays a role as a short-term operational policy, but also as a strategic instrument that affects the company's efficiency, profitability, and resilience.

Co-Authors - Afrizal . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Ammanda, Rinaldi Andi Mirdah Andi Mirdah Arnando Prasetya Dahlia Dahlia DEDY SETIAWAN Dedy Setiawan Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Disya Yuke Farhana Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fitrini Mansur Fredy Olimsar Heni Pujiastuti Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Jenny Liana Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Putra, Dios Nugraha Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Raras Aroyo Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Simatupang, Laurencius Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Suci Mulyani Suci Ramadhani Suci Safitri Sulis Septiani Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tari Apriani Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Warislan, Putri Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliusman - Yumna Syaza Kani Putri

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