Analisis Kemampuan Informasi Komponen Arus Kas dan Laba dalam Memprediksi Arus Kas Masa Depan

The purpose of this study is to examine whether information components of cash flow (cash flow operating, cash flow investment, cash flow financing) and profit has the ability to predict future cash flows in manufacturing companies listed on the Indonesia Stock Exchange. This type of research uses a quantitative descriptive approach. The population used is the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and the sample taken is 13 companies. Sampling method using purposive sampling technique. In this study, multiple regression analysis technique are used. The results shown by the t-test are operating cash flows and financing cash flows partially have affect on to future cash flows, while profit and investment cash flows partially does not effect the future cash flows. Simultaneously, operating cash flow, investment cash flow, financing cash flow and profit have no effect on future cash flows. Keywords: operating cash flow, cash flow investments, cash flow funding, earnings, prediction