PENGARUH EMPLOYEE STOCK OPTION PLAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This Research Aimed To Examine The Effect Of Employee Stock Option Plans (Esop), Profitability, And Firm Size On The Firm Value At The Food And Beverage Companies Listed On The Indonesia Stock Exchange (Idx). The Research Was Quantitative. Moreover, The Research Sample Was Food And Beverage Companies Listed On The Indonesia Stock Exchange (Idx) In The Period Of 2017-2021. Furthermore, The Total Sample After Conducting The Purposive Sampling Method Was 8 Companies. Additionally, The Research Data Were Secondary, In Form Of Companies’ Annual Statements During The Period Of 2017-2021. In Addition, The Research Data Analysis Used Multiple Linear Methods With Classic Assumptions Tests Including The Normality Test, Multicollinearity Test, Autocorrelation Test, And Heteroscedasticity Test. The Research Result Showed That The Employee Stock Option Plan Did Not Affect The Firm Value At The Food And Beverage Companies Listed On The Indonesia Stock Exchange (Idx). On The Other Hand, Profitability Affected The Firm Value At The Food And Beverage Companies Listed On The Indonesia Stock Exchange (Idx). In Contrast, The Firm Value Did Not Affect The Firm Value.