Title:
GOOD CORPORATE GOVERNANCE MODERATE: GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE

Authors:
Putu Ratih Kartika Dewi , I Gusti Ayu Made Asri Dwija Putri, I Wayan Suartana and Gayatri, Indonesia

Abstract:
This study aims to examine the effect of implementing green accounting and environmental performance on financial performance by using good corporate governance as a moderating variable. This research was conducted on manufacturing and mining companies listed on the Indonesia Stock Exchange in 2017-2021. The research sample was selected using a purposive sampling technique and 64 manufacturing and mining companies were obtained, so that the number of observations in this study was 114 companies. The research method used is qualitative research with data analysis techniques in this study using Moderated Regression Analysis (MRA) with Statistical Product and Service Solution (SPSS) software. The results show that green accounting and environmental performance have a positive and significant effect on financial performance, and good corporate governance can strengthen the relationship between green accounting and environmental performance on financial performance. The better the corporate governance or good corporate governance of a company, the better its financial performance can be coupled with the application of green accounting and good environmental performance.