<![CDATA[This study aims to examine the effect of Operating Cash Flow, Debt Level, and Company Size on Profit Persistence. The research uses a quantitative method, with data obtained from financial statements. The population in this study consists of Goods and Consumption Sector Companies listed on the Indonesia Stock Exchange (IDX) for the research period from 2019 to 2023. The sample tested in this study includes 31 companies, selected using the Purposive Sampling method. Hypothesis testing in this study employs multiple linear regression analysis using SPSS 26. The results indicate that Operating Cash Flow and Company Size have a negative but insignificant effect on Profit Persistence. Meanwhile, Debt Level has a significant positive effect on Profit Persistence. Additionally, Operating Cash Flow, Debt Level, and Company Size have a positive simultaneous effect on Profit Persistence. This means that the higher the operating cash flow, the greater the profit persistence, as companies expect high profit growth to influence profit persistence.]]>
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