Pengaruh Struktur Modal, Leverage, dan Ukuran Perusahaan Terhadap Earning Response Coefficient Pada Perusahaan Manufaktur Yang Terdaftar di Bei Tahun 2013-2015

The purpose of this research are the influence of capital structure, leverage, and firms size an earning response coeficient in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX) for the periode of 2013 to 2015. This research use the hypotesis testing research with purposive sampling method where the population are investigated. Total of population is 132 companies during three year (2013-2015). Data used is annual report, financial report and stock information. The research results show that simultaneously, capital structure, leverage, and firms size influence to earning response coeficient. Particialy capital structure, leverage, and firms size influence to earning response coeficient positively. Keyword : Capital Structure, Leverage, Firms Size, And Earning Response Coeficient (ERC)