The Ability of The Direct Method Operating Cash Flow Components in Predicting Future Cash Flows and Dividens (in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2018-2021)

This research is associative with a quantitative approach which aims to analyze the ability of direct method operating cash flow components in predicting future flows and dividends manufacturing companies listed on Indonesia Stock Exchange 2018-2021 period. The samples used this study were 32 companies. Sampling technique purposive sampling. analytical panel data regression. tested using software Eviews 10. Operating proxied by inflows outflows had significant impact first model study, as evidenced partial testing t test. However, second study's findings demonstrate that flow, outflows, has no dividends.