This research is aimed to examine and find out empirical evidence of the influence
of magnitude of accrual, 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 2011-2015 period.
Total samples are observation 155 companies. The data are collected using
purposive sampling technique. Methods of analysis used was multiple linier
regression. The research result showed that magnitude of accrual has positive
effect toward earnings persistence, leverage has positive effect toward earnings
persistence, cash flow volatility has negative affects toward earnings, while sales
volatility has not effect toward earnings persistence.