DETAIL KOLEKSI

Pengaruh employee stock ownership program (esop) dan intellectual capital terhadap profitabilitas pada perusahaan indeks LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2016-2018


Oleh : Lidiyana

Info Katalog

Nomor Panggil : 2019_TA_AK_023151202

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Sofie

Subyek : Corporation - Finance;Company stock

Kata Kunci : employee stock ownership program (esop), intellectual capital, value added capital employed (vaca),

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2019_TA_AK_023151202_Halaman-Judul.pdf
2. 2019_TA_AK_023151202_Bab-1.pdf
3. 2019_TA_AK_023151202_Bab-2.pdf
4. 2019_TA_AK_023151202_Bab-3.pdf
5. 2019_TA_AK_023151202_Bab-4.pdf
6. 2019_TA_AK_023151202_Bab-5.pdf
7. 2019_TA_AK_023151202_Daftar-Pustaka.pdf
8. 2019_TA_AK_023151202_Lampiran.pdf

P Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh Employee Stock Ownership Program (ESOP) dan Intellectual Capital yang memiliki tiga komponen berupa value added capital employed (VACA), value added human capital (VAHU),dan structural capital value added (STVA) terhadap profitabilitas yang diproksikandengan indikator return on asset (ROA).Total sampel ini terdiri dari 85 perusahaan indeks LQ 45 yang terdaftar di BursaEfek Indonesia periode 2016-2018. Data yang digunakan dalam penelitian ini adalah data sekunder dan metode pemilihan sampel menggunakan metode purposive sampling. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Hasilpenelitian ini menunjukan bahwa variabel value added capital employed (VACA)dan value added human capital (VAHU) berpengaruh positif terhadap profitabilitas.Sedangkan, employee stock ownership program (ESOP) berpengaruh negatif terhadap profitabilitas dan structural capital value added (STVA) tidak berpengaruh positif terhadap profitabilitas.

T This study aims to provide empirical evidence of the effect of the Employee Stock Ownership Program (ESOP) and Intellectual Capital which has three components inthe form of value added capital employed (VACA), value added human capital(VAHU), and structural capital value added (STVA) on profitability which is proxied by indicator return on asset (ROA).The total sample consists of 85 companies index LQ 45 listed in Indonesia Stock Exchange period 2016-2018. The data used in this study are secondary data and the method of selecting the sampling using purposive. This research use multipleregression analysis as hypothesis testing. The results of this study indicate that the variable value added capital employed (VACA) and value added human capital(VAHU) have a positive effect on profitability. But, employee stock ownership program (ESOP) have a negative effect on profitability and structural capital value added (STVA) didn’t have a positive effect on profitability.

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