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This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love