Gunawan, D., Trisnawati, E. and Sriwati, S. 2025. The Role of Earnings Management Contribution as a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). 8, 1 (Jul. 2025), 8237-8251. DOI:https://doi.org/10.31538/iijse.v8i3.7361.