This study was conducted to review the role of profit as a basis for decision making by examine the effect of book-tax differences, cash flow volatility, and corporate governance on earning quality. This study was carried out in Indonesian stock exchange and takes quantitative approach. The type of data used in this study were secondary data, panel data in time series form from 2014 to 2018. The sample selection in this study was purposive sampling, so that 35 observation were obtained. Data were analyzed using absolute value difference test method that was processed with statistical packages for the social sciences (SPSS). The result showed that: (1) Book-tax differences had no effect on earning quality with earning persistence atribute. (2) corporate governance does not moderate on relation between book-tax differences and earning persistence. (3) cash flow volatility had positive effect on earning quality with earning persistence atribute. (4) corporate governance weaken on positive effect between cash flow volatility and earning persistence

Keywords : Book-Tax Difference; Temporary Differences; Cash Flow Volatility; Corporate Governance; Earning Quality; And Earning Persistence.