Abstract: This research was conducted to eamine and analyze the effect of corporate social responsibility on firm performance by testing the moderating effect of earning management on Islamic commercial banks that have been listed on the BEI. The population in this research are indonesian Islamic commercial banking companies that have been listed on the IDX for five periods, namely 2016-2020. In this research, a purposive sampling method was used to select the sample, so that the number of observation sample was 55. The data analysis technique in this research used multiple regression analysis technique.