This research aims to provide empirical evidence of the differences on accounting earning with fiscal earning, operating cash flow and debt level toward earning persistence. The samples used in this research were 25 companies listed on Jakarta Islamic Index (JII) in 2015-2017. Total samples were 75 companies. The data were colected using purposive sampling methode. The analysis of this research used multiple regression. The result of this research showed that the differences of accounting earning with fiscal earningand debt level do not influence the earning persistence, meanwhile the operating cash flow have positive and significant influence toward earning persistence.

Keywords: Differences in accounting earning with fiscal earning, operating cash flow, debt levels, and earningpersistence