Pengaruh Profitability, Leverage, Growth Opportunities, dan Firm Size terhadap Earnings Persistence Perusahaan Sektor Consumer Cyclicals Periode 2023–2025

This study aims to examine the effects of profitability, leverage, growth opportunities, and firm size on earnings persistence among Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2023–2025 period. It employs a quantitative approach and uses secondary data obtained from companies’ annual financial statements. The research sample consists of 114 companies selected through purposive sampling. The relationships among the research variables are analyzed using panel data regression with the assistance of EViews 12. In this study, profitability is measured using Return on Assets (ROA), leverage using the Debt to Asset Ratio (DAR), growth opportunities using sales growth, and firm size using total assets. The results show that profitability, as measured by ROA, has a positive and significant effect on earnings persistence. Leverage, as measured by DAR, also has a positive and significant effect. In contrast, growth opportunities, measured by sales growth, and firm size, measured by total assets, do not have significant effects on earnings persistence. These findings describe the relationships between the examined variables and earnings persistence within the specified sector and research period.