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This study aimed to determine financial and non-financial factors influencing future cash flow and their impacts on company's financial distress. This study uses earnings, cash flow from operations, accrual components, working capital (financial), inflation (nonfinancial) as independent variables that are thought to have an effect on future cash flow. In addition, this research also suspects that there is an impact of this influence on company financial distress. The sample used in this study was 30 food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2015. Hypothesis testing, in this research, used Structural Equation Model (SEM) method with AMOS 24 statistic. The result showed that earnings, accrual component, and working capital had a significant positive effect on future cash flow. Furthermore, cash flow from operation had significant negative effect on future cash flow, but inflation did not affect company's future cash flow. These results indicate that financial variables have a significant effect, both positive and negative, on the company's future cash flow. Meanwhile, non-financial variables have no significant effect. Other test resulted that future cash flow had a significant negative effect on financial distress. Based on the results of this study, it can be seen that stakeholders, especially investors, really pay attention to the company's financial performance compared to non-finance. This is due to the significant influence of financial variables on the company's future cash flow and it can have an impact on financial distress. Therefore, future research is expected to explore other financial factors that affect the company's future cash flow, for example, the company's financial risk.

This research was conducted to explore the factors predicting the Entrepreneurial Intention among female entrepreneurs in the Balinese tourism industry. The theory of planned behaviour (TPB) framework was utilised as the mediating variables, while Exposure to Role Models, Psychological Characteristics, Entrepreneurship Education, and Access to Financial Capital are used as the exogenous variables. This study used a quantitative method by employing the Likert scale for the questionnaires with a total of 352 respondents and analysed using the Structural Equation Modelling (SEM). This study found that Psychological Characteristics and Entrepreneurship Education had an indirect influence on Entrepreneurial Intention through the mediating variables of Personal Attitude and Perceived Behavioural Control. Access to Financial Capital was also found to have an indirect influence on Entrepreneurial Intention with the Perceived Behavioural Control as the mediating variable