The purpose of this study is to determine the effect of Corporate Social Responsibility disclosure (CSR disclosure) of Earnings Response Coefficient (ERC). Multiple regressions were used to analyze the data. Sample selection method used was purposive sampling to the sample in accordance with the required criteria. The samples were 124 companies listed on the Indonesia Stock Exchange in 2014-2016. This study used two control variables, which are leverage and firm size. Based on the research, the result was the disclosures of Corporate Social Responsibility has significantly influence on the Earnings Response Coefficient (ERC).