ANALISIS KINERJA PERUSAHAAN SEBELUM DAN SESUDAH MENERAPKAN ESOP (EMPLOYEE STOCK OWNERSHIP PROGRAMS) PADA PERUSAHAAN YANG TERDAFTAR DI BEI

ANA MAHDIYATUSH SHOLIKHAH, Noor Shodiq Askandar, Anik Malikah

Abstract


ABSTRACT
This study aims to prove whether there is a significant difference in the
company’s performance before and after applying ESOP (Employee Stock
Ownership Program). This research was conducted in the Indonesian Stock
Exchanges by selecting a sample of companies listed on the Indonesian Stock
Exchanges in 2002 to 2017. The population in this study were 594 companies and
a total of 23 companies were selected by passing the purposive sampling stage.
Analysis techniques used in this study are paired sample t-test. The results of this
study indicate that there is no difference between the company’s performance
before and after implementing ESOP (Employee Stock Ownership Program).
Keyword: ESOP (Employee Stock Ownership Program), Company Performance.


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