Tujuan penelitian ini untuk menganalisis pengaruh corporate social responsibility, asimetri informasi, leverage terhadap manajemen laba dengan komisaris independen sebagai variabel moderasi. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman sebanyak 84 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel akhir diperoleh sebanyak 49 melalui metode purposive sampling. Metode pengumpulan data yang digunakan yaitu non-partisipan. Teknik analisis yang digunakan yaitu analisis regresi moderasi. Hasil penelitian menunujukan bahwa corporate social responsibility, asimetri informasi, leverage masing-masing berpengaruh positif terhadap manajemen laba. Komisaris independen memoderasi pengaruh corporate social responsibility, asimetri informasi terhadap manajemen laba. Komisaris independen tidak dapat memoderasi pengaruh leverage terhadap manajemen laba.
The purpose of this study was to analyze the effect of corporate social responsibility, information asymmetry, leverage on earnings management with independent commissioners as moderating variables. The research method used is descriptive and verification method. The population in this study were 84 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The final sample was obtained as many as 49 through purposive sampling method. The data collection method used is non-participation. The analysis technique used is moderation regression analysis. The results showed that corporate social responsibility, information asymmetry, leverage each had a positive effect on earnings management. Independent commissioners moderate the effect of corporate social responsibility, information asymmetry on earnings management. Independent commissioners cannot moderate the effect of leverage on earnings management.