<![CDATA[Penelitian ini bertujuan untuk menguji faktor-faktor apa saja yang memengaruhi earnings response coefficient (ERC). Faktor-faktor yang digunakan dalam penelitian ini adalah kualitas audit, persistensi laba, struktur modal, kesempatan bertumbuh, ukuran perusahaan, dan konservatisma. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2008-2010. Pemilihan sampel dilakukan menggunakan metode purposive sampling. Total sampel yang digunakan berjumlah 117 sampel. Hipotesis pada penelitian ini diuji menggunakan analisis regresi berganda (multiple regression analysis). Hasil penelitian menunjukkan bahwa kualitas audit dan persistensi laba berpengaruh positif terhadap ERC, sedangkan struktur modal berpengaruh negatif terhadap ERC. Faktor lain seperti konservatisma, kesempatan bertumbuh, dan ukuran perusahaan tidak berpengaruh terhadap ERC.Kata kunci: earnings response coefficient (ERC), konservatisma, kualitas audit, persistensi laba, kesempatan bertumbuh, struktur modal, ukuran perusahaan. The objective of this study is to examine factors that affect earnings response coefficient (ERC). These factors consist of audit quality, earnings persistence, capital structure, growth, and firm size. The study added one variable, which is conservatism. It is often claimed that the practice of conservatism in accounting produces higher earnings quality, meanwhile the others said that conservatism will understate earnings, and make earnings become biased for investor. Sample used in this study are 117 firms year listed in Indonesia Stock Exchange from 2008-2010. The hypotheses in this study are tested by using muliple regression analysis. The results of the study show that audit quality and earnings persistence have positive influence on earnings response coefficients, while capital structure influence ERC negatively. On the other hand, conservatism, growth, and firm size are not statistically significant to influence earnings response coefficient.Key words: earnings response coefficient, conservatism, audit quality, persistence, growth, capital structure, firm size.]]>
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