Accounting and Management Journal
Vol 4 No 2 (2020): Accounting and Management Journal

EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING

Anugraini, Mardiyah (Unknown)
Khusnah, Hidayatul (Unknown)

Article Info

Publish Date
29 Dec 2020

Abstract

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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Journal Info
Accounting and Management Journal
Website

Abbrev

AMJ

Publisher

Universitas Nahdlatul Ulama Surabaya

Subject

Decision Sciences, Operations Research & Management

Description

Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in ...