Indonesia Conference Directory

The purpose of this research is to determine the effect of operating cash flow and leverage on earning persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during period 2013-2017. This type of research is quantitative research using secondary data. The sample selection using purposive sampling method with total samples are 63 companies as research sample. The analysis is used multiple linier regression with the program SPSS version 22. The results of this research showed that the operating cash flow and leverage variables both have a significant positive effect on the earnings persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during years 2013-2017.