JURNAL BISNIS DAN AKUNTANSI
VARIABEL YANG MEMPENGARUHI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
The objective of this research is to examine whether current earning, current earning plus depreciation, operating working capital, operating cash flows, changes of account receivable, and changes of account payable have influenced to future operating cash flows.Data is collected from manufacturing companies in Indonesia Stock Exchange for three years (2010-2012). Sample selected by using purposive sampling method. Only 69 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression.Result of this research showed that current earning, current earning plus depreciation, operating working capital, operating cash flows, and changes of account payable have influence to future operating cash flows but changes of account receivable have no influence future operating cash flows.Keyword :Future operating cash flows, earnings, earnings plus depreciation, operating working capital.