Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Kelsiva Awalia Zilayonta
Unknown Affiliation
Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2022–2024 Kelsiva Awalia Zilayonta; Mar'atus Solikah; Sigit Puji Winarko
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.55502

Abstract

This study aims to analyze the effect of operating cash flow, sales growth, and liquidity on financial performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The background of this research is based on challenging economic conditions following the COVID-19 pandemic, including inflationary pressures, rising interest rates, and global uncertainty affecting corporate performance. This study employs a quantitative approach with explanatory research method. Samples were selected using purposive sampling technique, yielding 36 companies with a total of 108 observations. Data analysis employed multiple linear regression using SPSS version 22, encompassing descriptive statistical tests, classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results reveal that operating cash flow and liquidity significantly affect financial performance, while sales growth does not. Simultaneously, all three variables significantly influence the financial performance of industrial sector companies listed on the IDX.
Co-Authors Mar'atus solikah SIGIT PUJI WINARKO