This research is aimed to test and describe information of operating cash flow, gross profit margin and net income … profit margin, and net income variable simultaneously have predictive ability for future cash flows. Partially, net earnings …

accordance with the theory. …

statement. The examined factors on this research are profit, solvability, firm size, firm age, and public accountant size … show that only firm age is effect the finalization of financial statement, and the other factors like profit, solvability …