Jurnal Akuntansi dan Keuangan
Vol. 4 No. 4 (2025): Oktober 2025

Analisis Pengaruh Free Cash Flow, Firm Size, Cash Holding, dan Sales Growth terhadap Kinerja Keuangan di Sektor Energi yang Terdaftar di BEI Tahun 2020-2024

Y. Dedy Rangga (Unknown)
Katarina Agnes (Unknown)



Article Info

Publish Date
15 Oct 2025

Abstract

  This reasech aimed to examine the“influence of free cash flow, firm size, cash holding, and sales growth on financial peformance in the energy sector listed on the Indonesia Stock Exchange form 2020-2024. This reseach employedan associative quantityative method, and the sample was selected using a purposive sampling method with parametes of companies that regularly published financial reports”for the past five years. Thus, a sample of 46 companies was obtained as research variabels.“data collection was carried out using secondary data sources through financial reportd, the data were processed using IBM SPSS version 26 software, and data analysis was carried out through descriptive statistics”test, classical assumptions, multiple linier regression, simultaneous significance test, and partial significance“tests. The results of this study indicate that thr variables”free cash flow, firm size, cash holding, and sales growth jointly influence financial performance. However, free cah flow parfially influeces financial performance, whilw firm size, cash holding, and sales growth do not affect financial performance.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...