PENGARUH EMPLOYEE STOCK OWNERSHIP PLAN (ESOP), KINERJA SOSIAL, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN DENGAN KLASIFIKASI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2015-2019)

Financial performance is an important part of achieving company goals. From the financial performance, investors can also find out whether the financial condition of a company is good or bad, which reflects the performance achievements in a certain period. There are many factors that affect a company's financial performance. The factors that affect financial performance are the Employee Stock Ownership Plan (ESOP), social performance, financial leverage and company classification. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique was purposive sampling method. Based on the existing criteria and the implementation of outliers, it was obtained 321 samples of manufacturing companies. This study uses multiple linear regression analysis techniques and moderated regression analysis. The results of this study indicate that the employee stock ownership plan (esop) has no effect on financial performance, social performance has a significant positive effect on financial performance, financial leverage has no effect on financial performance, company classification does not strengthen the significant positive effect of social performance on financial performance, and classification. the company weakens the significant positive effect of financial leverage on financial performance.