<![CDATA[This research was conducted to determine the effect of the GCG and CSR variables on Earnings Management. This research method used a quantitative approach and secondary data collection techniques using annual reports (annual reports) available on the Indonesia Stock Exchange (BEI) in 2014-2019. The population numbered 14 companies and a sample of 7 companies with purposive sampling technique. Data processing techniques used PLS-SEM.. The GCG variable was proxied by Institutional Ownership, Managerial Ownership, and the Board of Commissioners. The results show that the results of the GCG and CSR have positive effect on Earning Management. Penelitian ini dilakukan untuk mengetahui pengaruh dari GCG dan CSR terhadap variabel Earning Management. Metodenya menggunakan kuantitatif dan data sekunder yang didapatkan dari laporang tahunan yang tersedia di BEI tahun 2014-2019. Populasinya 14 perusahaan dan sampel yang diambil sebanyak 7 perusahaan. Proses analisis data mengunakan PLS-SEM. Variabel GCG diproksikan dengan kepemilikian institusional dan dewan komisasir. Hasil penelitian menunjukkan bahwa GCG dan CSR bepengaruh positif terhadap Earning ManagementKata kunci: GCG, CSR ,Earning Management ]]>
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