Abstract :
This study aims to determine the effect of Corporate Social Responsibility and Profitability on Earning Respose Coefficient. The sample of this study was taken using the purposive sampling method, which is a sampling technique based on certain criteria and in this study there were samples of 37 companies from a population of 140 companies listed on the Indonesia Stock Exchange in 2018. Data collection techniques using the method documentation. This study uses a cross section data test with measurement tools for analyzing application data EViews 10 software to test hypotheses. The results showed that the variable Corporate Social Responsibility significantly positive effect on Earning Resistant Coefficient and Profitability also had a significant positive effect on Earning Resistant Coefficient.