Taufik, Muhammad, and Gideon Benhans. 2021. “Does Board of Directors Independence Behave Opportunistically or Ethically? Study Corporation Social Responsibility and Earning Management in Indonesia”. Jurnal Riset Akuntansi & Perpajakan (JRAP) 8 (2), 224 -34. https://doi.org/10.35838/jrap.2021.008.02.18.