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This study aims to prove empirically the influence of real manipulation in moderating the negative corporate environmental disclosure against corporate financial performance in the short and long term. This research theory focuses on stakeholder theory. The research sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2013-2016 period. The criteria for selecting research samples used purposive sampling method, so that it was obtained 11 companies that became the research sample. Data were analyzed using classic assumption test, descriptive statistic, and moderated regression analysis using SPSS 19.0 . The results of this study are corporate environmental disclosure has a positive effect on corporate financial performance in the short term, real manipulation moderates negatively corporate environmental disclosure towards corporate financial performance in the short term, corporate environmental disclosure has no effect towards corporate financial performance in the long run, and real manipulation can not moderate corporate environmental disclosure towards corporate financial performance in the long run. Keywords : Real Manipulation, Corporate Environmental Disclosure, Corporate Financial Performance

PENGARUH REAL MANIPULATION DALAM MEMODERASI CORPORATE ENVIRONMENTAL DISCLOSURE DAN CORPORATE FINANCIAL PERFORMANCE