The Effect of Gross Profit, Operating Profit, and Operating Cash Flow on Future Cash Flow

Abstract

This study analyzes the effect of gross profit, operating profit, and operating cash flow on predicting future cash flow in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This causal associative research employed a quantitative approach, utilizing secondary data from income statements and cash flow reports. The sampling technique used is purposive sampling, resulting in a sample of 11 companies from the property and real estate companies listed on the IDX from 2018 to 2022, with 55 samples. The data were analyzed using multiple linear regression analysis and processed with SPSS version 26. The results indicated that gross profit positively predicts future cash flow while operating profit does not significantly affect future cash flow predictions. Additionally, operating cash flow positively influences the prediction of future cash flow, providing practical insights for financial analysts and professionals in the property and real estate sector.