This study aims to provide empirical evidence of net income, accrual components and operating cash flows in predicting future operating cash flows. The sample used in this research are 64 companies listed on Indonesia Stock Exchange and enter continuously in Jakarta Islamic Index year 2012-2015 by using purposive sampling technique. This type of research is a quantitative method using secondary data obtained from the Jakarta Islamic Index and annual financial statements during the period 2012-2015 of sample companies published by the Indonesia Stock Exchange at www.idx.co.id. This research uses multiple regression model and using SPSS 24 application.
The results showed that net income, changes in debt, changes in depreciation expense and cash flow of operating activities have a significant effect on cash flows of future operating activities. Changes in receivables and inventory changes do not show any significant effect on the cash flows of future operating activities.

Keywords: operating cash flow, net income, accruals, changes in receivables, changes inventories, depreciation expenses, and debt changes.