PENGARUH LABA DAN KOMPONEN AKRUAL TERHADAP KEMAMPUAN MEMPREDIKSI ARUS KAS MASA DEPAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012 – 2014)

Oktarifan Ahmad, 2016: The Influnce of Earning and Accrual Components in Predicting Cash Flow in the future (Empirical Study on Manufacturing Company in 2012 – 2014). This research aims to examine the influence of net earnings and accrual components such as changes in payable, changes in receivable, and changes in inventory. This research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange in 2012-2014. While the sampling method used was purposive sampling method which is overall 114 observation choosen. This research uses multiple linear regression analysis method to test the hypnothesis at 5% significance and using SPSS 22. From the analysis performed in this research, it can be concluded that net earnings has a positive and significant influence to the selection in predicting cash flow in the future. While the accrual components have no significant influence to the selection in predicting cash flow in the future. Keywords: Net earning, Accrual components, Changes in Payable, Changes in Receivable, Changes in Inventory, and Predicting Cash Flow in the future