Abstract: This study examines the influence of investment decisions, financing decisions, and dividend decisions on financial performance. Using multiple regression analysis, the research evaluates both the partial and simultaneous effects of these financial policies on firm profitability. The results show that investment decisions, financing decisions, and dividend decisions do not have significant partial effects on financial performance. Although all variables present positive coefficient directions, their statistical insignificance indicates that these decisions do not substantially contribute to variations in profitability within the observed period. The simultaneous test also reveals no significant combined influence of the three financial decisions, suggesting that financial performance is shaped more by operational efficiency, market conditions, managerial capability, and strategic positioning rather than financial policy alone. The coefficient of determination further confirms that only a small portion of financial performance can be explained by the variables in this study. These findings align with previous research emphasizing that corporate performance is multifaceted and cannot be determined solely by investment, financing, and dividend policies. Overall, this study highlights the need for firms to adopt a more integrated approach that combines sound financial management with strong operational and strategic practices. Future research is recommended to incorporate additional variables and broader contextual factors to better explain financial performance dynamics.

Keywords: Investment Decision; Financing Decision; Dividend Decision; Financial Performance; Multiple Regression; Corporate Finance.