ANALISIS KEMAMPUAN ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL TERHADAP PREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN CONSUMER GOODS, INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2011-2015

UlFA FAJARINI. Analysis the Ability of Operating Cash Flow and Accruals Components on Prediction of Future Cash Flow of Customer Goods, Basic Industries and Chemicals Companies Listed in BEI 2011-2015. This research studied the impact of operating cash flow, changes in account receivables and changes in accounts payables were used as an independent variabel which were assumed have an impact to prediction of future cash flow (dependent variabel) proxied by Operating cash flow on the periode t+1. Period used are four years, from 2011 to 2015, using secondary data such as financial statements published by Bursa Efek Indonesia (BEI). The techniques used for sampling is purposive sampling, hence 27 company with a total population of 80. The result of this study show that operating cash flow significantly affect to prediction of future cash flow. Changes in Account Receivable and Account Payable had no significant influence to prediction of future cash flow in Consumer Goods, Basic Industries and Chemicals Companies in BEI 2011-2015. Keyword: Prediction future cash flow, operating cash flows, accrual components, changes in account receivables, changes in account payables