Abstract :
This research analyse influence of earnings, cash flow from operating and company size in predicting future earnings at 2005 - 2007 which enlist in BEI. Sample used is consumer goods industry which enlist in BEI of year 2005 - 2007. Election of sample using purposive judgement sampling method, it means of election type at random which information is obtained by using certain consideration so that obtained by the amount of final counted 54 sample from consumer goods industry.
Analyse for the examination of hypothesis used is doubled linear regression analysis by using program of SPSS 15 with level of signifikansi 5%. Whereas to test research model using of classic assumption such as normalitas, multikolinieritas, heteroskedastisitas, and autokorelasi. This research use variable of dependen that is future earnings, while independent variable is earnings and cash flow from operating previous year, and also size. Result of this research express that each earnings, cash flow from operating and size have an effect on positive to future earnings.
Keywords : Earnings, Cash Flow and Size