KEMAMPUAN PREDIKSI PERUBAHAN ARUS KAS, LABA, PIUTANG DAGANG DAN UTANG DAGANG DALAM MEMPREDIKSI PERUBAHAN ARUS KAS MASA DEPAN

This research was conducted to predict whether the cash flow, eamings, accounts receivable and accounts payable can predict changes in future cash flow. Using financial statement data of manufacturing firms in observations that is expected to obtain maximum results. Understanding of accounting involves an understanding of the objectives of financial statements, profit and loss forecast cash flow, net earnings (positive eamings) and net loss (negative eamings), the principles of recognition and measurement elements, cash flow, accounts receivable and accounts payable. The results showed, there is a positive significant influence between cash flow, eamings, and accounts receivable to changes in future cash flow. While accounts payable have a significant positive effect on changes in future cash flows.