EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING
Accounting and Management Journal
View Publication InfoField | Value | |
Title |
EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING
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Creator |
Anugraini, Mardiyah
Khusnah, Hidayatul |
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Subject |
Employee Stock Ownership Program
Firm Value Profitability |
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Description |
This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.
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Publisher |
UNUSA Press
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Date |
2020-12-29
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
https://journal2.unusa.ac.id/index.php/AMJ/article/view/1820
10.33086/amj.v4i2.1820 |
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Source |
Accounting and Management Journal; Vol. 4 No. 2 (2020): Accounting and Management Journal; 113-124
JURNAL AKUNTANSI DAN MANAJEMEN; Vol 4 No 2 (2020): Accounting and Management Journal; 113-124 2579-9614 2579-9606 10.33086/amj.v4i2 |
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Language |
eng
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Relation |
https://journal2.unusa.ac.id/index.php/AMJ/article/view/1820/1253
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Rights |
Copyright (c) 2020 Mardiyah Anugraini, Hidayatul Khusnah
https://creativecommons.org/licenses/by-sa/4.0 |
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