PENGARUH GREEN ACCOUNTING TERHADAP FINANCIAL PERFORMANCE : PERAN MODERASI FIRM VALUE DAN GOOD CORPORATE GOVERNANCE.

Abstrak

This study aims to examine the effect of green accounting on financial performance and test whether firm value and GCG can moderate the effect of green accounting on financial performance. The object used in the study was energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used was purposive sampling technique and 65 samples were obtained. This study uses the Structural Equation Modeling (SEM) method with WarPLS 8.0 data processing tools. The results found that green accounting has a positive effect on financial performance (ROA) (ROE), firm value cannot moderate the effect of green accounting on financial performance (ROA) (ROE). GCG can weaken the effect of green accounting on financial performance (ROA) but is unable to moderate the effect of green accounting on financial performance (ROE). Novelty This study uses 2 moderating variables which were previously examined individually so that it becomes a comprehensive study.