THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, AND EARNINGS MANAGEMENT IN SHAPING FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN CONSUMER NON-CYCLICALS FIRMS. icsema [Internet]. 2026 Aug. 10 [cited 2026 Aug. 23];2(1):2022-34. Available from: https://proceeding.soedirmanunsoed.com/index.php/icsema/article/view/823