Analisis Pengaruh Employee Stock Option Program, Leverage, Non Performing Loan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

Financial performance plays a crucial role in achieving company goals. There are numerous affecting factors on a company financial performance. The company financial performance is able to provide an overview for investors regarding the profit level that can be obtained in the future or with a long-term orientation. Affecting factors that are suspected on company financial performance include the Employee Stock Option Program (ESOP), Leverage, Non-Performing Loans and Company Size. This research aims at determining effects of the Employee Stock Option Program (ESOP), Leverage, Non-Performing Loans and Firm Size on the company financial performance as measured by return on assets (ROA). This research uses purposive sampling technique with several criteria. The sample is banking companies listed on Indonesia Stock Exchange in the period 2016-2021. A multiple linear analysis is employed as the analytical method. The results show that partially ESOP and Leverage have negative yet insignificant effects on ROA. Meanwhile, Non-Performing Loans has negative and significant effects on ROA. Furthermore, firm size has positive and significant effects on company financial performance (ROA).