Dadang MuljawanHerbert Wilbert Victor HasudunganVincent Aurelio Benny2023-12-042023-12-0420232023-06-14https://hdl.handle.net/20.500.14576/160Every investor aims to invest in a company that continues to generate quarterly profits. Investors certainly want to invest in companies with quality earnings. This earnings quality is the result of well-applied operational management and financial standards. The earning response coefficient measures how the capital market interprets the information in earnings. The existence of quality earnings by the company could either strengthen or weaken the market's perception of the content of this earnings information, depending on the interpretation of the capital market. The role of corporate governance is expected to moderate the relationship between market perception and earnings quality so that it can be a good internal control and provide investors with some protection. The existence of a good corporate governance role will boost the company's reputation. Good corporate governance can strengthen the positive influence of earning quality on information content in accounting earnings. This empirical study tries to find the relationship between conservatism, a method of presenting numbers in financial statements, return on assets, asset turnover and earning quality with corporate governance as the moderation variable on earning response coefficient as the dependent variable. Purposive sampling and panel data regression analysis were used in this study to examine manufacturing firms in the primary and chemical industries listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Key findings from this study found that conservatism, return on assets, and asset turnover have a significant effect on the earning response coefficient. It was also found that earnings quality, moderated by corporate governance, also affects the earning response coefficient.enAll Rights ReservedConservatismAsset TurnoverReturn on AssetEarning QualityEarning Response CoefficientGood Corporate GovernanceThesis