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This research aims to examine the influence of Corporate Social Responsibility (CSR), accounting conservatism, growth opportunities, and default risk on Earnings Response Coefficient (ERC) with independent commissioners as moderating variables. The population of this research is the manufacturing companies in IDX in 2016-2018. Sampling techniques was conducted using purposive sampling methods and obtained 59 companies with 114 units of analysis. The analytical method used is moderation regression analysis with absolute difference value test. The results showed that CSR has a positive effect on ERC, and default risk has a negative effect on ERC, while accounting conservatism and growth opportunities have no significant effect on the ERC. The presence of an independent commissioner is able to strengthen the influence of growth opportunities on the ERC but is unable to moderate the effect of CSR, accounting conservatism, and default risk on the ERC. The conclusion from this research is that ERC will increase if CSR increases and will decrease if there is a high default risk in the company. Independent commissioners have an important role in supporting the relationship between growth opportunities and ERC.

Role of Independent Commissioner in Moderating Factors That Affect Earnings Response Coefficient