This research analyzes the influence of corporate social disclosure on earnings management and its implications for corporate value. The purpose of this research is to analyze the effect of : 1) corporate social disclosure on earnings management, 2) earnings management on firm value, 3) corporate social disclousure on company value . The company used as a sample of 68 non-financial industry companies and methods of data analysis using hierarchical regression analysis. The results showed that: 1) There is the influence of corporate social disclosure on earnings management, 2) There is the influence of earnings management on firm value, 3) There is the influence of corporate social disclousure on corporate value