Pengaruh Arus Kas Operasi, Beban Operasional, Harga Pokok Penjualan, dan Sales Growth Terhadap Pertumbuhan Laba

This research aims to analyze the influence of operating cash flow, operating expenses, cost of goods sold, and sales growth on company profit growth. The analytical method used in this research is multiple linear regression using company financial data during a certain period. The research results show that operating cash flow has a significant positive influence on profit growth. This means that increasing operating cash flow can contribute to increasing company profits. Apart from that, operational expenses and cost of goods sold also have a significant effect on profit growth, but in the opposite direction. The higher the operating expenses or cost of goods sold, the lower the company's profit growth. On the other hand, sales growth does not significantly affect profit growth. Although increased sales may make a positive contribution to profits, their impact is not as strong as that of operating cash flow, operating expenses, and cost of goods sold. This research can provide insight to financial managers and other stakeholders about the factors that can influence company profit growth. Therefore, company management is advised to pay more attention to operating cash flow management, controlling operational expenses, and strategies for determining the cost of goods sold in order to improve the company's financial performance and profit growth.