Pengaruh Pertumbuhan Penjualan dan Arus Kas Operasi Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

This study aims to examine the effect of sales growth and operating cash flow on financial performance, with company size as a moderating variable. The data used in this study are secondary data obtained from financial statements and company annual reports. The population in this study were companies listed on the SRI-KEHATI Index during the 2021-2024 period. The sampling method used in this study was purposive sampling. The sample obtained was 11 companies with a research period of 4 years, resulting in 44 data sets. This study used SPSS 22 as a statistical test tool to test descriptive statistics, classical assumption tests, hypothesis tests, multiple linear regression tests, and the Hayes process test. The results showed that sales growth had a negative effect on financial performance. Operating cash flow had no effect on financial performance. Company size strengthened the effect of sales growth on financial performance. Furthermore, company size did not moderate the effect of operating cash flow on financial performance.