WIBAWANTI, NILAM (2018) PENGARUH ESOP, DER, DEBT TO ASSET RATIO, GROWTH DAN SIZE TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN DENGAN KINERJA, MANAJEMEN LABA DAN KUALITAS LABA SEBAGAI MODERATOR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Program Kepemilikan Saham oleh Karyawan (Employee Stock Ownership Program/ESOP) merupakan suatu program perusahaan yang memungkinkan para karyawan untuk turut serta memiliki saham dari perusahaan tempat mereka bekerja. Tujuan dari ESOP selain sebagai sarana bagi perusahaan untuk memberikan penghargaan kepada karyawannya, diharapkan juga dapat menciptakan keselarasan kepentingan antara pemegang saham perusahaan dengan manajemen dan karyawan perusahaan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh ESOP, DER, Debt to Asset Ratio, Growth dan Size Terhadap Kebijakan Dividen Perusahaan Dengan Kinerja, Manajemen Laba dan Kualitas Laba Sebagai Moderator. Sampel dalam penelitian ini sebanyak 24 perusahaan yang menerapkan ESOP selama periode 2013 s.d. 2017. Teknik pengumpulan data sekunder diperoleh dari laporan keuangan perusahaan di website Bursa Efek Indonesia. Metode analisis penelitian menggunakan analisis regresi moderator. Berdasarkan pada data yang telah dikumpulkan dan hasil pengujian yang telah dilakukan sebagai berikut: (1) ESOP berpengaruh terhadap DPR saat ROA menjadi moderasi. (2) ROA merupakan moderasi pengaruh antara ESOP terhadap DPR. (3) Manajemen Laba bukan moderasi pengaruh antara ESOP terhadap DPR. (4) Kualitas Laba bukan moderasi pengaruh antara ESOP terhadap DPR. (5) DER tidak berpengaruh terhadap DPR. (6) ROA bukan moderasi pengaruh antara DER terhadap DPR. (7) Manajemen Laba bukan moderasi pengaruh antara DER terhadap DPR. (8) Kualitas Laba bukan moderasi pengaruh antara DER terhadap DPR. Kata Kunci: ESOP, DER, DAR, Pertumbuhan, Ukuran, DPR, ROA, Manajemen Laba, Kualitas Laba // ABSTRACT Employee Stock Ownership Program (ESOP) is a company program that allows employees to participate in owning shares from the company they work for. The purpose of ESOP isn't only as a means for the company to reward its employees, but it is also hoped that it can create harmony between the shareholders and the management and employees of the company. This study aims to analyze ESOP, DER, Debt to Asset Ratio, Growth and Size on Company Dividend Policy with Return On Assets, Discretionary Accruals and Earning Response Coefficient as Moderators. The sample in this study were 24 companies that implemented ESOP during period 2013 to 2017. Secondary data collection techniques are obtained from the company's financial statements on the Indonesia Stock Exchange website, Research analysis method uses classical assumption test, moderating regression analysis, t test. Based on the data that has been collected and the results of the tests that have been carried out as follows: (1) ESOP affects the DPR when ROA becomes moderation. (2) ROA is a moderation the influence between ESOP on the DPR. (3) Discretionary Accruals not moderation the influence between ESOP on the DPR. (4) Earning Response Coefficient not moderation the influence between ESOP on DPR. (5) DER does not affect the DPR. (6) ROA not moderation the influence between the DER on the DPR. (7) Discretionary Accruals not moderation the influence between DER on the DPR. (8) Earning Response Coefficient not moderation the influence between DER on DPR. Keywords: ESOP, DER, DAR, Growth, Size, DPR, ROA, Discretionary
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 07 Nov 2022 03:14 | ||||||||
| Last Modified: | 07 Nov 2022 03:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8804 |
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