ABSTRACT
This study aims to provide additional empirical evidence about the influence of Corporate Governance and Industry Profile Against Earnings Response Coefficient (ERC). This study uses manufacturing companies listed in Indonesia Stock Exchange 2009-2012. The number of the final sample in this study is the forty-four companies. In this study the method of analysis used is descriptive statistics. The results showed that the application of corporate governance and industry profile does not give effect to an increase in Earnings Response Coefficient (ERC).
Keywords: Corporate Governance, Industry Profile, Immediate Ownership,