The purpose of this study is to determine the effect of earnings persistence, grow opportunities, audit quality, leverage, and systematic risk on earnings response coefficient. The population in this study are companies is property and real estate listed in Indonesian Sharia Stock Indeks (ISSI) for period 2014 until 2017. The sample was choosen by purposive sampling method. The sampel use are 28 companies. The statistic method used was multiplier linear regression analysis, with hypotheses testing methods are t and F tests. The results of this study indicate thatgrowth opportunities has a significant positive effect on earnings response coefficient, while earnings persistence, audit quality, leverage and systematic risk has no significant effect on earnings response coefficient.