This study aims to obtain empirical evidence of earnings management (EM) as a moderating variable between corporate social responsibility (CSR) and
profitability. This research was conducted by taking a sample of banking companies listed in the Indonesia Stock Exchange in 2010-2014. Data were
collected using purposive sampling. The statistical method used was moderated regression analysis. Findings proved that CSR disclosure positively
and significantly influences a company’s profitability. By contrast, eaarnings management had a negative and significant influence as the moderating
variable on the relationship between CSR and a company’s profitability. These results suggested that a high level of EM, which leads to an enhanced
CSR program, corresponds to weak profitability of the banking companies.