<p><em>This research aims to identify and determine the influence of accounting conservatism, company size and leverage on the earning response coefficient (ERC). The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample in this study used a purposive sampling technique totaling 31 companies. Analysis was carried out using a multiple linear regression model. The research results show that accounting conservatism and company size partially influence ERC, while Leverage does not have a positive positive influence on ERC.</em><em></em></p>