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This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDXdoi:10.14710/jaa.15.2.221-243 fatcat:6xzbexts5ffpfkqwbne6mzvsua