This study aims to develop the beliefs and components of accruals related to the components that exist, at the same time in the Indonesia Stock Exchange (BEI). The data used in this research is panel data, from 2011 until 2015 with the number of companies as much as 58 manufacturing companies, totality of data in this industry as much as 290 data. Hypothesis testing in this research using OLS approach with analysis tool. Eviews 9. As for, the results of this study indicate that the persistence of positive spiders on the future, but the relevant accrual components that arise during this time. Meanwhile, simultaneous does not reflect future cash futures. An alternative test resulted in a positive relationship to future cash flows, where responsibility would not happen to the future. Here, diseminahkan, donated by positive to the future.