<![CDATA[This research problems are what Firm Size, Profitability, Timeliness, and Capital Structure has the effect of partial and simultaneous to Earnings Response Coefficient. The purpose of this study was to determine whether the effect of Firm Size, Profitability, Timeliness, and Capital Structure to Earnings Response Coefficient in manufacturing companies are listed on the Indonesia Stock Exchange (BEI). Population in this research are manufacturing companies in Indonesia Stock Exchange period 2012-2014. Of the 143 companies listed, selected 74 companies using purposive sampling. The data used in this research is secondary data which is obtained by collecting the information needed by way of downloading data from websites Indonesia Stock Exchange (www.idx.co.id) and World Investment (www.duniainvestasi.com). Analysis technique used is multiple linear regression analysis with the help of SPSS 19.0. The research result show that Firm Size do not give the significant effect to Earnings Response Coefficient with significant value 0,127 > α (0,05) atau Tcount |1,538|< Ttable |1,981|. Profitability give the significant effect to Earnings Response Coefficient with significant value 0,000 < α (0,05) atau Tcount |4,260|> Ttable |1,981|. Timeliness do not give the significant effect to Earnings Response Coefficient with significant value 0,054 > α (0,05) atau Tcount |1,950|< Ttable |1,981|. Capital Structure give the significant effect to Earnings Response Coefficient with significant value 0,001 < α (0,05) atau Tcount |3,556|> Ttable |1,981|. And the variable Firm Size, Profitability, Timeliness, and Capital Structure give the effect simultaneous to Earnings Response Coefficient. It can be seen from the significant value 0,000 < α (0,05) or Fcount (7,384) > Ftable (2,451). The conclusion of this research is Firm Size, Profitability, Timeliness, and Capital Structure give the significant effect simultaneous to Earnings Response Coefficient. But, partially only the Profitability and Capital Structure a significant effect to Earnings Response Coefficient. While Firm Size and Timeliness no significant effect to Earnings Response Coefficient]]>
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