This research is aimed to examine and find out empirical evidence of the influence of leverage, cash flow volatility, and sales volatility toward earnings persistence. Samples used in this research are property and real estate companies listed in Indonesia Stock Exchange (BEI) during 2016-2019 period. Total samples are observation 100 companies. The data are collected using purposive sampling technique. Methods of analysis used was multiple linier regression. The research result showed that leverage has positive effect toward earnings persistence, cash flow volatility has negative affects toward earnings, while sales volatility has negative effect toward earnings persistence.