Perbandingan Kinerja Perusahaan Non Keuangan Sebelum dan Sesudah Penerapan ESOP di BEI dan Singapore Exchange (Performance Comparison Non-Financial Companies Before and After the Implementation of ESOP on the IDX and Singapore Exchange) - Putri, Annisa Aulia; Amaniyah, Evaliati (Management Department of Economics and Business Of Trunojoyo Madura University, 2025)
ABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan kinerja perusahaan yang diproksikan dengan Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), Total Assets Turnover Ratio (TATO), Current Ratio (CR) dan Earning Per Share (EPS), sebelum dan sesudah pelaksanaan Employee Stock Option Plan (ESOP) pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan Singapore (SGX) pada tahun 2020-2022. Populasi penelitian ini adalah seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dan Singapore Exchange (SGX) pada tahun 2019-2022 dan menerapkan ESOP pada tahun 2021. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 8 perusahaan dari Bursa Efek Indonesia dan 3 perusahaan dari Singapore Exchange. Jenis Penelitian Kuantitatif. Data yang diperoleh berasal dari Bursa Efek Indonesia dan Singapore Exchange. Teknik analisis data terdiri dari statistik deskriptif, Uji Normalitas (Shapiro-Wilk), Uji Hipotesis (Paired T-Test dan Wilcoxon Signed Ranks Test) dengan menggunakan SPSS 26. Hasil penelitian ini membuktikan bahwa: Tidak terdapat perbedaan yang signifikan pada ROA, ROE, NPM, DER, TATO, CR, EPS sebelum dan sesudah penerapan ESOP.ABSTRACTThis study aims to determine the differences in Company performance proxied by Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), Total Assets Turnover Ratio (TATO), Current Ratio (CR) and Earning Pershare (EPS), before and after the implementation of the Employee Stock Option Plan (ESOP) in companies listed on the Indonesia Stock Exchange (IDX) and Singapore (SGX) in 2020-2022. The population are all non-financial companies listed on the Indonesia Stock Exchange (IDX) and Singapore Exchange (SGX) in 2019-2022 and implementing ESOP in 2021. The sample was selected using purposive sampling method and obtained 8 companies from the Indonesia Stock Exchange and 3 companies from the Singapore Exchange. Type of Quantitative Research. The data obtained comes from the Indonesia Stock Exchange and Singapore Exchange. The data analysis technique consists of descriptive statistics, Normality Test (Shapiro-Wilk), Hypothesis testing (Paired T-Test and Wilcoxon Signed Ranks Test) using SPSS 26. The results of this study prove that: There is no significant difference in ROA, ROE, NPM, DER, TATO, CR, EPS before and after implementing ESOP.