2011-2014年员工持股计划前后的公司盈利能力

Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019) Pub Date : 2019-10-01 DOI:10.2991/icoi-19.2019.97

Nurhayati, A. Hamdani, T. A. Gumanti

{"title":"2011-2014年员工持股计划前后的公司盈利能力","authors":"Nurhayati, A. Hamdani, T. A. Gumanti","doi":"10.2991/icoi-19.2019.97","DOIUrl":null,"url":null,"abstract":"—This study aims to determine the differences in the company's financial performance before and after the Employee Stock Ownership Program (ESOP). The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) that implement ESOP from 2011-2014. The sample consists of 12 companies. The hypotheses are tested using the Wilcoxon Signed Rank Test. The results of this study indicate that there is no difference of three examined variables, return on assets, return on equity, and net profit margin between before and after the company conducts ESOP.","PeriodicalId":171417,"journal":{"name":"Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)","volume":"89 1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Company Profitability Before and After Employee Stock Ownership Program in 2011-2014\",\"authors\":\"Nurhayati, A. Hamdani, T. A. Gumanti\",\"doi\":\"10.2991/icoi-19.2019.97\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"—This study aims to determine the differences in the company's financial performance before and after the Employee Stock Ownership Program (ESOP). The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) that implement ESOP from 2011-2014. The sample consists of 12 companies. The hypotheses are tested using the Wilcoxon Signed Rank Test. The results of this study indicate that there is no difference of three examined variables, return on assets, return on equity, and net profit margin between before and after the company conducts ESOP.\",\"PeriodicalId\":171417,\"journal\":{\"name\":\"Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)\",\"volume\":\"89 1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/icoi-19.2019.97\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/icoi-19.2019.97","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

-本研究旨在确定员工持股计划(ESOP)实施前后公司财务绩效的差异。本研究的人口是2011-2014年在印度尼西亚证券交易所(IDX)上市的所有实施员工持股计划的公司。样本包括12家公司。使用Wilcoxon符号秩检验对假设进行检验。本研究结果表明，在公司实施员工持股计划前后，资产收益率、净资产收益率和净利润率三个检验变量均无差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Company Profitability Before and After Employee Stock Ownership Program in 2011-2014

—This study aims to determine the differences in the company's financial performance before and after the Employee Stock Ownership Program (ESOP). The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) that implement ESOP from 2011-2014. The sample consists of 12 companies. The hypotheses are tested using the Wilcoxon Signed Rank Test. The results of this study indicate that there is no difference of three examined variables, return on assets, return on equity, and net profit margin between before and after the company conducts ESOP.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019)

自引率

0.00%

发文量