This research aims to analyse the influence of the Book Tax Difference that is
grouped based on permanent differences and temporary differences, operating cash
flow, accrual cash flow, and size of company on the earning persistence of
manufacturing company listed in Indonesia stock exchange during 2011-2015. The
population in this research is the manufacturing company listed in Indonesia stock
exchange during 2011-2015. Sampling technique used is purposive sampling and
retrieved 34 observation samples. Analytical technique used in this research is
multiple linier regression. The research results showed that permanent difference and
company size has negative effect on earning persistence. Operating cash flow and
accrual cash flow has positive effect on earning persistence. While the temporary
difference has no effect on earning persistence.