This study aims to test empirically the effect of the disclosure of Corporate Social Responsibility for Earnings Response Coefficient. The variables tested in this study consisted of ERC dependent variable, independent variables are CSR Disclosure, as well as control variables Leverage, Size, Profitability, and Growth. The analytical tool used in this research is regression analysis and sampling using purposive sampling on Manufacturing Company registered in JII samples obtained in 2010-2014 as many as 75 companies. Results of the study without a control variable model 1 and model 2 by using the control variable leverage, size, profitability, and growth, show that the disclosure of CSR information no significant effect on the ERC. So the results of this study did not manage to confirm that the disclosure of CSR information
has positive influence on the ERC.

Keywords: Corporate Social Responsibility, Earnings Response Coefficient, Leverage, Size