This study aims to find evidence related to “The Influence of Debt Level, Managerial Ownership, Accrual Reliability and Firm Size to Earnings Persistence”. Objects in this study are all manufacturing companies listed on The Indonesia Stock Exchange (BEI). This study used purposive sampling technique in sample selection and found total sample of 141 samples which then in outlier so that final sample worthy to be tested amounted to 116 samples from 47 companies during 3 years of observation. Hypothesis testing in this study using multiple linier regression analysis techniques. Based on the results of hypothesis testing and the analysis that have been made the results are the debt level and managerial ownership has significant negative effect on earnings persistence, while the accrual reliability and firm size has no effect on earnings persistence.