<![CDATA[Purpose: The research aims to analyze the influence of determination on earnings persistence. Methodology/approach: This research was conducted on enterprise in the basic materials sector on the IDX over the period 2021-2024 utilizing SPSS-based multiple linear regression analysis. The sample size was 228, after outliers were excluded. Findings: The evidience demonstrates operating cash flow and book-tax difference exhibit a significant positive impact on increase persistence. Debt level and sales voltility exert a negative impact. Enterprise measure and accrual reliability exert no impact on earnings persistence. Practical and Theoretical Contributions/Originality: This paper investigates the role of operating cash flow, debt levels, and sales volatility in determining earnings sustainability compared to enterprise size and accrual reliability. The outputs provide practical guidance for enterprise to prioritize stable operating cash flow, prudent debt management, and sales stability, and transparent handling of book-tax differences to improve earnings quality. Investors should consider these indicators beyond earnings figures when assessing investment risk and earnings quality. Research Limitations: This study only examines firms in the sector on the IDX from 2021 to 2024, so the findings may not be sufficient to describe earnings quality more broadly.]]>
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