<![CDATA[This study examines the effects of accounting conservatism and Corporate Social Responsibility (CSR) disclosure on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Earnings management remains a major concern because it can reduce the reliability of financial reporting and create information asymmetry between management and stakeholders. This study employed a quantitative approach with a causal explanatory design using panel data regression analysis. The sample consisted of 44 consumer goods companies selected through purposive sampling, resulting in 176 firm-year observations. Earnings management was measured using discretionary accruals based on the Modified Jones Model, accounting conservatism was measured using the Conservative Accruals (CONACC) model, and CSR disclosure was measured using the Corporate Social Responsibility Disclosure Index (CSRDI). The results indicate that accounting conservatism has a positive and significant effect on earnings management, while CSR disclosure has a negative and significant effect on earnings management. Furthermore, accounting conservatism and CSR disclosure simultaneously have a significant effect on earnings management. These findings suggest that CSR disclosure contributes to reducing opportunistic reporting behavior, whereas accounting conservatism may provide managerial discretion that influences reported earnings.]]>
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