| This research to analyze changes in accounts receivable, changes in inventory, changes in accounts payable, core operating cash flow, and non-core operating cash flow have an influence for future operating cash flows. Results from this study is expected to be a reference to the company in determining corporate policy to create cash and cash equivalents in the next period. The research was conducted on 73 non-financial companies listed in the Indonesia Stock Exchange in 2009 until 2011. Data collection techniques in this research is secondary data, it’s mean that researcher looked for the company's annual report data on the official website which is owned by Indonesia Stock Exchange. This research used multiple linear regression analysis with a significance level of 5%. Results from this research is the change in accounts receivable, changes in inventory, changes in accounts payable, core operating cash flow, and non-core operating cash flow have an influence for future operating cash flows. The coefficient of determination of this study was 99.3% which means that the dependent variable can be explained by 99.3% by the five independent variables. |