INFLUENCE OF SIZE, GROWTH AND PROFITABILITY OF COMPANY TO EARNINGS RESPONSE COEFFICIENT.

Earnings contain the information reflected in the stok price and investors will react over the information published by the entity. The response of the market over the financial statement information can be measured by earning response coefficient. Some of the factors that affect the earning\'s response are the company?s size , the company\'s growth and profitability. This research aims to conduct empirical testing against the influence of the company?s size, the company\'s growth and profitability against earnings response coefficient on manufacturing companies listed on the Indonesia stock exchange (IDX) the period of 2013-2015. The sampling techniques used by using purposive sampling. Testing is done using multiple linear regression. The regression results show that influential company profitability significantly to earnings response coefficient, but the size and growth of the company has not shown significant effects earnings response coefficient .