Analisis Perbandingan Kinerja Perusahaan, Kebijakan Dividen, dan Nilai Perusahaan Sebelum dan Sesudah Mengadakan Employee Stock Ownership Program (ESOP) Studi Kasus Pada Perusahaan BEI Tahun 2010-2013

Abstract

This research aims to analyze the differences in performance of the company , dividend policy , and the value of the company before and after applying the ESOP . The study was conducted using secondary data BEI companies that implement ESOP 2010-2013 . Analysis of the data using a normality test , descriptive statistics , paired sample t test and Wilcoxon signed-rank test. Results from this study is there are no significant differences in the performance of the company , dividend policy , and the value of the company at the company applying the ESOP .