Abstract :
Penelitian ini membahas tentang Employee Stock Ownership Program
(ESOP), Pertumbuhan Penjualan dan Likuiditas terhadap kinerja keuangan. Penelitian
ini bersumberrdari laporan keuangan dan laporan tahunan pada
perusahaannmanufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun
2016-2018. Sampel yang diambil oleh peneliti terdapat beberapa kriteria tertentu agar
diperoleh data yang lebih representatif. Sehingga didapatkan total sampel sebanyak
403 perusahaan manufaktur selama masa penelitian. Peneliti memakai data sekunder,
data tersebutt didapatkan lewat situs www.idx.co.id. Alat analisis dataaini memakai
regresi linier berganda. Berdasarkan hasil olah data menyertakan buktiibahwa
pertumbuhan penjualan dan likuiditas berpengaruh positif dan signifikan terhadap
kinerja keuangan sedangkan Employee Stock Ownership Program (ESOP) tidaj
berpengaruh terhadap kinerja keuangan.
This study discusses the Employee Stock Ownership Program (ESOP), Sales
Growth and Liquidity on financial performance. This research is sourced from
financial reports and annual reports on manufacturing companies listed on the
Indonesia Stock Exchange (BEI) in 2016-2018. Samples taken by researchers there
are certain criteria in order to obtain more representative data. So that a total
sample of 403 manufacturing companies was obtained during the study period.
Researchers use secondary data, the data obtained through the site www.idx.co.id.
This data analysis tool uses multiple linear regression. Based on the results of data
processing, it includes evidence that sales growth and liquidity have a positive and
significant effect on financial performance while the Employee Stock Ownership
Program (ESOP) does not affect financial performance.