This study aims to find emerical evidence that net profit, firm size and accruals component have impact on cash flow from operating activities in the futute. This study uses four accrual components namely change in receivable change in inventory, change in depreciation, and change in debt. The population in this study are property, real estat dan building construction companies listed in Indonesia Stock Exchange during 2014-2017 periods. Technique sampling used in this study is the purposive sampling and obtained 104 sampling. The technique data analysis used is multiple linear regression analysis. The results showed that net income, changes in receivables, change in inventories, and change in depreciation has no effect on cash flow operating activities in the futute. Firm size has negative effect on cash flow operating activities in the futute, and change in debt has positive effect on cash flow operating activities in the futute.