This study aims to determine the effect of Operating Cash Flow, Investment Cash Flow, and Funding Cash Flow on Net Profit Margin at PT Mitra Adiperkasa Tbk for the 2015-2024 period. This study uses a quantitative method with an associative type of research. The data used secondary data obtained from the company's financial statements during the research period. The sampling technique uses purposive sampling with samples in the form of company financial statements for the period 2015–2024. The data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression tests, model feasibility tests, and hypothesis tests (t-tests and F-tests) with the help of SPSS version 26. The results showed that Operating Cash Flow had no significant effect on Net Profit Margin with a t-calculated value (0.049) and a significant value (0.962). Investment Cash Flow also had no significant effect on Net Profit Margin with a t-calculated value (1.818) and a significant value (0.119). Furthermore, Funding Cash Flow had no significant effect on Net Profit Margin with a t-calculated value (-0.733) and a significant value (0.491). Simultaneously, Operating Cash Flow, Investment Cash Flow, and Funding Cash Flow had no significant effect on Net Profit Margin with an F-calculated value (1.202) and a significant value (0.386). The coefficient of determination (R2) with an Adjusted R Square value of 0.063 or 6.3% shows that the ability of the regression model to explain the variation in Net Profit Margin is relatively low. This value indicates that the variables of Operating Cash Flow, Investment Cash Flow, and Funding Cash Flow have not been able to explain the variation in Net Profit Margin well, so that the variation in Net Profit Margin is more influenced by other factors outside the study.
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