Information about earnings has an important role for internal and external parties in the company's decision making. Profits that are able to describe the continuation of profits in the future are one of the characteristics of quality earnings. Investors should not only pay attention to high profits, but also pay attention to persistent earnings. This study aims to examine the factors that influence earnings persistence and its impact on earnings quality. The population in this study are food & beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used purposive sampling and obtained a sample of 16 companies with a period of 5 years so that 80 samples were obtained. Earnings quality is proxied by Operating Cash Flow in ratio to the Company's Net Profit, Earnings Persistence is proxied by Profit Before Tax ratiod to Average Total Assets, Sales Volatility is proxied by Sales in a ratio of Total Assets, Operating Cash Flow Volatility is proxied to Total Operating Cash Flows ratioed with Total Assets and Leverage proxied by Total Debt in a ratio of Total Assets. The results showed that sales volatility had a positive effect on earnings persistence and operating cash flow volatility had a positive effect on earnings persistence.

Keywords: Earnings persistence, Sales Volatility, Operating Cash Flow Volatility.