Sales Volatility, Operating Cash Flow Volatility, Debt, and Firm Size on Future Earnings Persistence

This study aims to find out the impact of sales volatility, operating cash flow debt, and firm size on earnings persistence in agricultural sector companies listed Indonesia Stock Exchange for period 2009-2022. The sample this is 14 using purposive sampling method. type research quantitative research. analytical tool used was SPSS with multiple linear regression testing. results tests carried are that volatility has a negative insignificant effect future persistence, conversely, flows debt positive but not significant have 2009-2022 period. Suggestions can be submitted management monitor company's value so there no changes very short time, avoid recording errors or manipulation value.