ABSTRACT
This study aims to obtain empirical evidence of the association of risk, growth, firm size, capital structure, and earnings persistence to earnings response coefficient. This research used data of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 and 2015. Hypothesis testing in this research used multiple linear regression model. The results of this study found that risk has a negative significant effect on earnings response coefficient, growth has a negative but not significant effect on earnings response coefficient, firm size has a negative significant effect on earnings response coefficient, capital structure has positively but insignificantly effects on earnings response coefficient, and earnings persistence positively and significantly effects on earnings response coefficient.
