Kemampuan Perubahan Piutang Usaha, Persediaan, Utang Usaha, dan Arus Kas Operasi Tahun Berjalan dalam Memprediksi Arus Kas Operasi Masa Mendatang Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022

This study began with the discovery of the phenomenon of fluctuating operating cash flow and the discovery of a research gap. Finding out whether or not the independent variables have an effect on future operating cash flow is the main objective of the study. Seven technology sector companies listed on the Indonesia Stock Exchange in 2019-2022 as research sites using a quantitative approach and testing a sample of 85 financial reports. This study used multiple linear regression analysis, classical assumption testing, descriptive statistical analysis, and SPSS Version 18 application for hypothesis testing. The study's findings indicated that while changes in inventory had a major impact on future operating cash flow, changes in accounts payable, current year operating cash flow, and accounts receivable did not negatively impact future operating cash flow.