Do awarded companies have fewer earnings management practices?

This study aims to identify the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on earnings management practices. CSR is proxied by the CSR award and GCG by the GCG award. Earnings management is measured by discretionary accruals and real earnings management. The population in this study involved all manufacturing companies listed on the Indonesia Stock Exchange whose financial reports were made fully available during the study period, that is, 2015–2019. The results of this study indicate that GCG and the number of awards received by the companies have a negative, but not significant effect on accrual earnings management and real earnings management practices, while CSR has a negative but not significant effect on accrual earnings management practices.