<![CDATA[This study examines the effect of leverage, sales growth, and firm size on financial performance among 17 construction companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. This study employs a quantitative approach using secondary data obtained from the companies’ annual financial statements for the observation period. Data analysis was conducted using SPSS Statistics version 27 through several stages, including descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that leverage has a negative and significant effect on financial performance, suggesting that higher levels of debt relative to company assets or equity are associated with weaker financial performance. Sales growth has a positive and significant effect, indicating that companies experiencing increasing sales tend to demonstrate better financial performance. Meanwhile, firm size has a positive effect on financial performance, although the effect is not statistically significant. These findings highlight the importance of maintaining an optimal capital structure and strengthening sales growth strategies to improve financial performance. The study provides practical implications for construction company managers and investors in evaluating financial policies and business performance within the Indonesian construction sector.]]>
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