This research aims to test the effect of profit persistence, capital structure,
systematic risk, growingchances, company scale, and the auditor quality toward
Earnings Response Coefficient. This is a quantitative research using secondary
data namely financial report of food and beverages companies listed in Indonesia
Stock Exchange in 2012-2014. The sampling method was purposive sampling with
30 observed sampling of 10 companies and tested by multiple linier regression
technique. The result of the hypothesis test showed that the profit persistence, and
company scale did not affect positively and significantly toward Earnings
Response Coefficient, capital structure and systematic risk did not affect
negatively and significantly toward Earnings Response Coefficient, growing
chances and auditor quality did not effect positively and significantly toward
Earnings Response Coefficient.