<![CDATA[This study examines the associations between managerial ownership, audit committee meeting intensity, leverage, and firm size with earnings persistence among consumer non-cyclic firms listed on the Indonesia Stock Exchange. Purposive sampling yielded 14 firms from 2021 to 2025. Three outliers were removed from the 70 initial firm-year observations, leaving 67 observations. Multiple linear regression was performed using IBM SPSS 27. Because the residuals were non-normal, the primary inference used 10,000 bootstrap resamples and 95% bias-corrected and accelerated confidence intervals. Leverage was positively associated with earnings persistence (B=0.298, p=0.018, 95% BCa [0.035, 0.532]). Managerial ownership, audit committee meeting frequency, and firm size were not significant because their confidence intervals crossed zero. The model produced R²=0.140 and adjusted R²=0.085, while the omnibus test was exactly at the conventional threshold (F=2.526, p=0.050). A single sector, five-year period, small sample, and unavailable raw inputs for the persistence score constrain generalizability and measurement replication. The discipline and monitoring accompanying debt financing explain earnings persistence more consistently than quantitative governance indicators or asset scale. This study updates the evidence for Indonesian consumer staples and employs bootstrap inference.]]>
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