This study aims to determine and analyze the description of profitability and earnings response coefficients in publicly listed companies listed on the Indonesia Stock Exchange and participating in PROPER in 2014-2016. In addition, it aims to find out how the effect of profitability on earnings response coefficient on publicly listed companies listed on the Indonesia Stock Exchange and following PROPER in 2014-2016. The research method used is descriptive and verification. With a sample framework, publicly listed companies listed on the Indonesia Stock Exchange are consistent with the PROPER program. The data analysis technique used is descriptive analysis and panel data regression analysis. The results showed that profitability measured by ROA showed a score that tended to be quite good, while the ERC value tended to be low. Profitability as measured by ROA has a negative effect on ERC.