Earning Management of Corporate Social Responsibility Mediation and Corporate Governance on Financial Performance (An Empirical Study on Idx Mining Corporates 2016-2020)

This study aims to examine and analyze corporate social responsibility governance on financial performance and, through earning management as a mediating variable. Financial is the dependent variable which proxied by ROA MVA. The independent variables in this were 91 GRI 4.0 indicators commissioners institutional ownership. Earning discretionary accruals. uses sample of 35 mining companies listed Indonesia Stock Exchange from 2016 2020. data used secondary analyzed using multiple linear regression analysis path models with help SPSS 25 software, has positive significant effect performance. Meanwhile, negative Corporate management, while management. mediates full performance, board partially