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This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013–2017. This research used a panel data regression method. The data used in this research were secondary data. This study shows that earnings persistence, systematic risk, and audit quality on the IDX do not have any significant effect on earnings response coefficient. Meanwhile, on Bursa Malaysia, earnings persistence, systematic risk, and audit quality have significant effects on earnings response coefficient.