This study aims to empirical prove the effect of net profit, changes in debt, changes in inventory, and changes in depreciation on cash flows for future operating activities as the dependent variable. The theory used is the signaling theory and purposive sampling techniques for companies listed on the LQ45 Index on the Indonesia Stock Exchange during the 2012-2017 period. The method used in this study is multiple linear regression analysis. The results of this study indicate that net profit, changes in debt, changes in depreciation expense have a positive effect, while changes in inventory have a negative effect on cash flows in future operating activities.