This study aims to investigate the effect of various financial factors that affect the consumer product sector in the Indonesia Stock Exchange earnings persistence. The study employed purposive sampling the data were collected from the 2011-2020 annual financial statements and analyzed by using panel data regression. In the consumer cyclical industry firm size and accrual amount negatively influence earnings persistence. In contrast the impact of fluctuating cash flow volatile sales and debt levels was negligible. In the non-cyclical consumer sector cash flow volatility positively influences earnings persistence. However debt levels and accrual amounts had a negative influence while sales volatility and firm size had no effect. These findings suggest that the determinants of earnings persistence vary by industry and that different financial factors may affect earnings persistence differently. The results may help Indonesian stakeholders in understanding the factors that affect the sustainability of revenues in the consumer products industry. PDF