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Pengaruh Employee Stock Ownership Program (ESOP) dan Leverage terhadap Kinerja Keuangan Perusahaan di Bursa Efek Indonesia

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dc.contributor Fakultas Ekonomi dan Bisnis
dc.creator Kusnandar, Yudha Gustafari
dc.creator Azib, Azib
dc.date 2020-01-27
dc.identifier http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/20854
dc.identifier 10.29313/.v6i1.20854
dc.description Abstract. This research aims to determine the Effect of Employee Stock Ownership Program (Proportion of Stock Options) and Leverage (Debt to Equity Ratio) on Profitability (Return on Assets). This study uses descriptive method with survey techniques on companies listed on the Indonesia Stock Exchange in 2015-2018 with secondary analysis using quantitative methods. The analytical tool used is multiple linear regression analysis with the help of SPSS 21.0 program. The results of this study indicate the effect of Employee Stock Ownership Program (Proportion of Stock Options) and Leverage (Debt to Equity Ratio) on Profitability (Return on Assets) simultaneously. The results of this study indicate that the Employee Stock Ownership Program variable (Proportion of Stock Options) which LN proxies has an effect on profitability (Return on Assets). And the Leverage variable which is proxied by (DER) has a significant effect on profitability (Return on Assets). This is evidenced by the effect of the POS variable, and DER on Profitability (Return on Assets) of 16.5% and 83.5% was affected other variables.Keywords: Employee Stock Ownership Program, Leverage, Profitability.Abstrak. Penelitian ini bertujuan untuk mengetahui Pengaruh Employee Stock Ownership Program (Proporsi Opsi Saham) dan Leverage (Debt to Equity Ratio) Terhadap Profitabilitas (Return On Assets). Teknik penelitian sampel dilakukan dengan menggunakan metode  nonprobability sampling dengan menggunakan metode purposive sampling. Penelitian ini menggunakan metode deskriptif dengan teknik survei pada perusahaan yang terdaftar  di Bursa Efek Indonesia tahun 2015-2018 dengan analisis sekunder menggunakan metode kuantitatif. Analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS 21.0, hasil penelitian ini menunjukan adanya pengaruh Employee Stock Ownership Program (Proporsi Opsi Saham) dan Leverage (Debt to Equity Ratio) Terhadap Profitabilitas (Return On Assets) secara simultan. Hasil penelitian ini menunjukkan bahwa variabel Employee Stock Ownership Program (Proporsi Opsi Saham) yang di proksikan LN mempunyai pengaruh terhadap Profitabilitas (Return On Assets). Dan variabel Leverage yang diproksikan oleh (DER) mempunyai pengaruh signifikan terhadap Profitabilitas (Return On Assets). Hal ini di buktikan dengan pengaruh variabel POS, dan DER terhadap Profitabilitas (Return On Assets) sebesar 16.5% dan 83.5% dipengaruhi variabel lainnya yang tidak diteliti.Kata kunci: Employee Stock Ownership Program, Leverage, Profitabilitas.
dc.format application/pdf
dc.language eng
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/manajemen/article/view/20854/pdf
dc.rights Copyright (c) 2020 Prosiding Manajemen
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 531-535
dc.source Prosiding Manajemen; Vol 6, No 1, Prosiding Manajemen (Februari, 2020); 531-535
dc.source 2460-6545
dc.source 10.29313/.v6i1
dc.subject Manajemen
dc.subject Employee Stock Ownership Program, Leverage, Profitabilitas
dc.title Pengaruh Employee Stock Ownership Program (ESOP) dan Leverage terhadap Kinerja Keuangan Perusahaan di Bursa Efek Indonesia
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Kuantitatif


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