The purpose of this study is to empirically prove the ratio of receivables, net income and cash dividends affect the future cash flow of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research method used is associative research with a causal relationship, with a sample of companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange (IDX), selected perposive sampling, with criteria that publish financial statements consistently over a period of years 2014-2018 with the number of companies sampled 11 companies in accordance with the sample criteria so that the total research data were 55 data. Analysis of the data used is descriptive analysis, data normality test, linearity test, multicollinearity, heteroscedasticity test, hypothesis testing using multiple linear regression. The results obtained are positive and significant effects both partially and stimulantly between the ratio of receivables, net income and dividends to future cash flows in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) with significance.