ABSTRACT This research is purposed to examine the influence of capital structure, growing chance, company size, systematic risk to earning response coefficient (ERC ). This research take all company listed on Indonesia Stock Exchange like a population and property and real estate industry listed on 2004 – 2008 period like a sample. Sample selected from property and real estate industry are the ones who issues the financial statement from 2004 – 2008 period depending on criteria determined.
This research use secondary data as research data. This research applies double linear regression to research and test t, test f and determination coefficient to test the hypothesis. This research takes leverage, beta, market-to-book value ratio, and firm size as independent variable and dependent variable is Earning Response Coefficient (ERC ). The end result has shown that : (1 ) this research hypothetically finds that beta and market-to-book ratio is statistically significant to Earning Response Coefficient (ERC ), (2 ) this research hypothetically finds that leverage and size Isn‘t statistically significant to Earning Response Coefficient (ERC ).