PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

ABSTRACTThe purpose of this study is to determine how much influence corporate social responsibility disclosure, good corporate governance, firm size and profitability of the earning response coefficient on the manufacture companies listed on the Indonesia Stock Exchange (IDX) period 2014-2017. The type of research used is empirical study. The research uses purposive sampling method.The selected sample results based on predetermined criteria are as many as 40 companies from 145 manufacture companies listed on the Indonesia Stock Exchange in the period 2014-2017. Data analysis using multiple linear analysis method using SPSS program. Based on the results of the analysis show that Corporate Social Responsibility Disclosure, Managerial Ownership, Composition of Independent Commissioners and Profitability significant effect on Earning Response Coefficient. Meantime, Quality of Audit and Firm Size was not influence toward Earning Response Coefficient. Keyword: Corporate Social Responsibility Disclosure, Good Corporate Governance, Managerial Ownership, Composition of Independent Commissioners, Quality of Audit, Firm Size, Profitability, Earning Response Coefficien