This study aimed to examine direct effect of
social responsibility on financial performance as well as
through earnings management as a mediating variable.
Design/methodology/approach: This study used in
secondary data involving 36 companies listed on the
Islamic Jakarta Index (JII) for the period 2014-2021.
This study used partial least square and carried out
with the help of software Smart PLS 3.0.
Findings: The results showed that CSR has a positive
insignificant effect on financial performance and
earnings management. Meanwhile, the results showed
that earnings management has a negative significant
effect on financial performance. But earnings
management can partially mediate the effect of the CSR
on financial performance
Earning Management, Financial Performance, Jakarta Islamic Index