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All Journal Biosfer: Jurnal Tadris Biologi Journal of Management Accounting Business and International Research
Nurmilah Nurmilah, Nurmilah
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Immunology & microbiology Social Sciences Other

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The Influence of Tax Planning, Capital Structure and Sales Growth on Company Value Nurmilah, Nurmilah; Saga, Baharuddin
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3434

Abstract

This study investigates the impact of tax planning, capital structure, and sales growth on the value of companies listed on the LQ45 index from 2018-2022. Company valuation, reflecting investor perception, is crucial as it predicts future performance and influences shareholder wealth. Tax planning aims to minimize tax liabilities, thereby enhancing net profit. Capital structure, comprising equity and debt, affects financial stability and company growth, while sales growth indicates market competitiveness and revenue potential. Using secondary data from the Indonesia Stock Exchange, this research employs quantitative analysis with EViews12. The hypotheses are tested through t-tests and F-tests. The findings reveal that tax planning and sales growth do not significantly affect company value, while capital structure negatively impacts it. However, when considered together, tax planning, capital structure, and sales growth significantly influence company value. These results highlight the importance of optimal financial management and strategic tax planning in enhancing company valuation and investor confidence. The study contributes to the literature by providing empirical evidence on the relationships between these financial strategies and company value in the Indonesian context.
IDENTIFIKASI FRAGMEN DNA MITOKONDRIA PADA SATU GARIS KETURUNAN IBU DARI SEL EPITEL RONGGA MULUT DAN SEL FOLIKEL AKAR RAMBUT Satiyarti, Rina Budi; Nurmilah, Nurmilah; Rosahdi, Tina Dewi
Biosfer: Jurnal Tadris Biologi Vol 8 No 1 (2017): Biosfer: Jurnal Tadris Biologi
Publisher : UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/biosf.v8i1.1260

Abstract

Abstrak: DNA mitokondria (mtDNA) manusia memiliki sejumlah sifat genetik khas yang membedakannya dari genom inti yang dimanfaatkan dalam identifikasi penurunan hubungan kekerabatan, studi evolusi dan migrasi global manusia modern, bidang forensik dan identifikasi penyakit genetik. DNA mitokondria (mtDNA) manusia memiliki laju mutasi yang lebih cepat dibandingkan dengan DNA inti sehingga dapat dimanfaatkan untuk pemeriksaan sampel yang terbatas seperti untuk kepentingan visum. Penelitian ini bertujuan untuk megidentifikasi fragmen DNA mitokondria dari lisis sel epitel rongga mulut menggunakan primer M1dan HV2R, dan sel folikel akar rambut mengunakan primer M1 dan M2 dengan teknik PCR dan elektroforesis agarosa.Sampel sel epitel mulut dan akar rambut yang diambil dari satu garis keturunan dilisis terlebih dahulu dan dilakukan ekstraksi sel secara kimiawi dan enzimatik sehingga DNA total dapat keluar dari inti sel dan mitokondria. Setelah itu dilakukan amplifikasi fragmen D-loop mtDNA secara in vitro dengan dua jenis primer yang berbeda menggunakan teknik PCR dan proses terakhir yaitu dilakukan analisis hasil PCR menggunakan teknik elektroforesis gel agarosa. Hasil penelitian menunjukkan bahwa amplifikasi fragmen DNA mitokondria menggunakan primer M1 dan HV2R dari sel epitel rongga mulut menghasilkan fragmen berukuran 1 kb. Pada hasil amplifikasi fragmen DNA mitokondria dari sel folikel akar rambut menggunakan primer M1 dan M2, fragmen yang didapatkan berukuran 0,4-0,5 kb. Dengan demikian, fragmen DNA mitokondria dapat diamplifikasi menggunakan dua primer balik M2 dan HV2R yang dirancang pada ujung daerah D-LOOP mitokondria.
The Influence of Tax Planning, Capital Structure and Sales Growth on Company Value Nurmilah, Nurmilah; Saga, Baharuddin
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3434

Abstract

This study investigates the impact of tax planning, capital structure, and sales growth on the value of companies listed on the LQ45 index from 2018-2022. Company valuation, reflecting investor perception, is crucial as it predicts future performance and influences shareholder wealth. Tax planning aims to minimize tax liabilities, thereby enhancing net profit. Capital structure, comprising equity and debt, affects financial stability and company growth, while sales growth indicates market competitiveness and revenue potential. Using secondary data from the Indonesia Stock Exchange, this research employs quantitative analysis with EViews12. The hypotheses are tested through t-tests and F-tests. The findings reveal that tax planning and sales growth do not significantly affect company value, while capital structure negatively impacts it. However, when considered together, tax planning, capital structure, and sales growth significantly influence company value. These results highlight the importance of optimal financial management and strategic tax planning in enhancing company valuation and investor confidence. The study contributes to the literature by providing empirical evidence on the relationships between these financial strategies and company value in the Indonesian context.
Co-Authors Rina Budi Satiyarti, Rina Budi Saga, Baharuddin Tina Dewi Rosahdi, Tina Dewi