This study was conducted to examine the effect of Manajerial ownership, liabilities, operating cash flow and firm size on earnings persistence. The sample for study using 34 companies listed on Indonesia Stock Exchange in 2015-2017 period that were selected by using purposive sampling. The number of sample was obtained from 34 companies with total 102 sample. The analysis technical that used in this study is multiple linier analysis with a significance level of 5%. The results in this study indicate that (1) managerial ownership has significant no effect on earnings persistence (2) liabilities has siginificant no effect on earnings persistence (3) operating cash flow has significant effect on earnings persistence (4) company size has a significant negative effect on earnings persistence.