This study aims to determine the effect of Free Cash Flow, Sales Growth, and Market Value Added on financial performance. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research is quantitative, meaning it processes data to demonstrate the research situation, using numbers and statistics in data collection and analysis that can be measured. Secondary data is used in the form of company annual financial reports for 2021-2023 obtained from the IDX website (www.idx.co.id). The sampling technique used was purposive sampling based on certain criteria, with a total of 87 samples derived from 29 samples multiplied by the three-year study period.
The results of the partial hypothesis testing on the Free Cash Flow variable indicate a significant effect on Financial Performance. Furthermore, simultaneous analysis indicates that Free Cash Flow, Sales Growth, and Market Value Added have a significant effect on Financial Performance.