Sultan Achmad Daffa and Roy Budiharjo 2026. CSR, Corporate Governance, Firm Size and Earnings Management: Empirical Evidence from Indonesian Infrastructure Firms on the IDX. Al-Kharaj: Journal of Islamic Economic and Business. 8, 3 (Aug. 2026). DOI:https://doi.org/10.24256/kharaj.v8i3.11347.