<![CDATA[Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan perusahaan, struktur modal, dan kualitas audit terhadap earnings response coefficient. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 34 perusahaan. Unit analisis sampel sebanyak 102 annual report, dengan data outlier sebanyak 8 sehingga jumlah sampel menjadi 94. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap earnings response coefficient. Pertumbuhan perusahaan, struktur modal dan kualitas audit tidak berpengaruh terhadap earnings response coefficient The purpose of this study is to examine the influence of company size, company growth, capital structure and audit quality on earnings response coefficient. The population of this research are all companies listed in the Indonesia Stock Exchange 2009-2011. The sampling technique used in this research was purposive sampling. There are 34 companies qualified as sample. The units of analyse sample are 102 annual report, with the data outlier as many as 8 so that number of the sample become 94. Multiple regression analysis was employed to analyse data. The result shows that variable of company size have positive effects on earnings response coefficient. Company growth, capital structure and audit quality not effect on earnings response coefficient]]>
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