The Effect of Corporate Social Responsibility, Managerial Ability, and Tax Planning On Earning Management

Purpose – This study aimed to obtain empirical evidence of the effect corporate social responsibility, managerial ability, and tax planning on earning management. Methodology/approach The data used is obtained from annual financial statements manufacturing sector companies listed Indonesia Stock Exchange (IDX) for period 2015-2019. sample selection method in this purposive sampling analysis techniques are descriptive statistics, panel regression, classical assumption test, hypothesis test. Data were collected 51 that met predetermined criteria. Findings results empirically prove responsibility have a positive management while ability does not affect