Analisis Pengaruh Laba Bersih dan Komponen Akrual terhadap Arus Kas di Masa Mendatang (Studi Empiris di Perusahaan Manufaktur yang Terdaftar di BEI)

This study is an empirical study aimed to analyze the effect of net income, the accrual component of the cash flows in the future. The data used are the financial statements of companies listed on the Stock Exchange in 2009-2013, published by www.idx.com. The number of samples in this study were 45 manufacturing companies that are selected using purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The results showed that the variable net income, changes in inventories, and the change in debt have significant influence on the cash flow one year to the next. While the change in accounts receivable has no significant influence on the cash flow one year to the next. This is because the accounts used in this study is an accounts receivable aging has less than 90 days