This research is aimed to examine andfind out empirical evidence, sales volatility, leverage, of magnitude of accrual and operating cycle on earnings persistence. Population of this research is listed public company at Indonesia Stock Exchange with manufacturing company as sample. Samples usedin this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2009-2013. Total samples are 110 companies. Sampling method uses purposive sampling method. The data analysis technique uses classic assumptions test: multicolinierity test, autocorrelation test, heteroscedasticity test and normality test. Hypothesis test uses multiple regression analysis.
Results show that sales volatility decisions negatively affects the Earnings persistence, Leverage decisions positivelyaffects the Earning persistence, Accrual Magnitude decisions positively affects the Earning persistence and Operation Cycle decisions negatively affects the Earning persistence.