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Pembimbing : Bayu Adi Nugroho -- The purpose of this study is to analyze the effect of accounting conservatism and good corporate governance toward earnings response coefficient. The sample of this study is manufacturing companies that listed on Indonesia Stock Exchange (IDX) for 2014-2018. The sample of this study is 35 companies. The analysis technique used is panel data regression. The result of the study which used fixed effect model found that the managerial ownership and institutional ownership have negative significant effect toward earnings response coefficient, while accounting conservatism, independent commissionaire and audit committee have not significant effect toward earnings response coefficient.