Taufik, M., and G. Benhans. “Does Board of Directors Independence Behave Opportunistically or Ethically? Study Corporation Social Responsibility and Earning Management in Indonesia”. Jurnal Riset Akuntansi & Perpajakan (JRAP), Vol. 8, no. 2, Dec. 2021, pp. 224 -34, doi:10.35838/jrap.2021.008.02.18.