<![CDATA[Global economic developments in recent years have been characterized by rising economic uncertainty, which impacts corporate performance in both operational and financial terms. Inflation is one macroeconomic indicator that reflects these conditions. Unstable inflation affects the prices of goods and services, production costs, and consumer willingness and ability to purchase these goods, thereby influencing a company's ability to generate consistent profits. This study aims to analyze the impact of sales volatility, firm size, and leverage on earnings persistence among companies listed on the LQ45 index during the 2021–2025 period. It employs a quantitative research method utilizing panel data regression analysis and relies on secondary data obtained from financial statements and annual reports. The results indicate that sales volatility influences earnings persistence, whereas firm size and leverage do not. These findings suggest that sales volatility is a factor affecting a company's ability to sustain earnings, while asset size and debt levels are not primary determinants of earnings persistence. This study is expected to provide valuable insights for the industry, investors, and future researchers regarding the factors influencing earnings persistence.]]>
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