<![CDATA[This study aims to examine the effect of firm size, sales growth, and profitability on the financial performance of retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research is motivated by the phenomenon of inconsistencies between increasing sales and corporate financial performance, as well as previous empirical findings that have produced inconsistent results regarding the factors influencing financial performance.This study employs a quantitative approach with a causal associative research design. The data used are secondary data obtained from the annual financial reports of retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) and the official websites of the respective companies. The sampling technique applied is purposive sampling, resulting in a sample of 20 companies with a total of 60 observations over the study period. The independent variables consist of firm size, measured by the natural logarithm of total assets (SIZE); sales growth, measured by the Sales Growth ratio; and profitability, proxied by Net Profit Margin (NPM). The dependent variable is financial performance, measured using Return on Assets (ROA). Data analysis was conducted using classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), t-tests, and F-tests.The findings of this study are expected to provide empirical evidence regarding the influence of firm size, sales growth, and profitability on the financial performance of retail companies. Furthermore, the results are expected to serve as a valuable reference for corporate management, investors, and other stakeholders in making strategic business and investment decisions.]]>
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