Pengaruh Aliran Kas, Tingkat Hutang, Dan Perbedaan Antara Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba ( Studi Empiris Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

The purpose of this research was found an empirical evidences regarding the influence of Cash Flow, Debt Level, and The Difference Between Accounting Profit and Fiscal Profit To earnings Persistence (Empirical Study on Agricultural Sector Companies Listed on The Indonesia Stock Exchange in 2016-2019). This research based on purposive sampling method. The populations of this research Empirical Study on Agricultural Sector companies listed on the Indonesia Stock Exchange (IDX) of 60 companies. Through the specified criteria, a sample of 32 was obtained for 4 years. After screening data then a sample of 26 companies.Hypothesis in this research were tested by multiple regression analysis. The results showed that cash flow has an effect on Earnings Persistence. level of debt did not influence on earning persistence. difference in accounting profit and fiscal profit gave influence on Earnings Persistence. Keywords: Cash flow, Debt level, difference in accounting profit with fiscal profit, earnings persistenc