<![CDATA[This study aims to examine the factors that influence earnings persistence on banking and financial service companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research uses quantitative methods with purposive sampling. There are 33 sample companies with a total of 165 observations. Data analysis in this study uses the classic assumption test and hypothesis testing using multiple linear regression methods. The results showed that temporary differences had a positive and significant effect on earnings persistence. Permanent differences have a negative and significant effect on earnings persistence. Operating cash flow has a positive and significant effect on earnings persistence. While the independent variable is able to explain the dependent variable 54.7%, while the rest is explained by other variables outside this research variable]]>
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