E-JURNAL AKUNTANSI
Vol 13 No 2 (2015)

KINERJA KEUANGAN PERUSAHAAN DI SEKITAR PERISTIWA PENGUMUMAN ESOP DAN PENGARUHNYA PADA NILAI PERUSAHAAN

Ni Putu Eka Mardiantari (Universitas Udayana)
Ida Bagus Putra Astika (Universitas Udayana)



Article Info

Publish Date
03 Dec 2015

Abstract

The purpose of this study to determine the company's financial performance before and after the announcement of the ESOP and the effect of differences in performance occurs on the value of the company. The study used secondary data in the form of financial statements 56 observations company announced ESOP samples selected with particular consideration (purposive sampling). Two different test average paired for the first hypothesis and simple regression analysis (t-test), which is preceded by the classical assumption for the second hypothesis with the help of Statistical Product and Service Solutions (SPSS) is a data analysis technique used. Conclusion The results of the research is the implementation of the ESOP in the company is able to improve the financial performance of companies that have an impact on the value of the company executive.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...