Niswah Baroroh, FE Akuntansi and Heri Yanto, FE Akuntansi and Muhammad Khafid, FE Akuntansi and Kuat Waluyo Jati, FE Akuntansi and Dinda Ayu Setyowati, FE Akuntansi Determinant of earnings response coefficient on the Indonesian and Singaporean stock exchanges during the COVID-19 pandemic. “Determinant of earnings response coefficient on the Indonesian and Singaporean stock exchanges during the COVID-19 pandemic”.