The Effect of Growth Opportunity, Profitability, CSR, Firm Size, And Leverage on Earning Response Coefficient

The earnings response coefficient (ERC) measures the magnitude of a stock's abnormal return in to components (unexpected earnings) reported by company that issued stock. This study, thus, aims analyze effect growth opportunity, profitability, corporate social responsibility (CSR), size, and leverage on manufacturing companies listed Indonesia Stock Exchange for 2019-2021 period. sampling technique used this study was purposive sampling. sample consisted 180 met criteria as unit analysis. analytical method employed multiple linear regression results provide empirical evidence CSR, firm size affected coefficient. Meanwhile, opportunity profitability did not affect