Impact of green accounting and environmental performance on financial performance and corporate governance as a moderating variable in energy companies listed on the Indonesia Stock Exchange 2020–2024

Abstract

This research aims to 1) determine the effect of green accounting and environmental performance on the performance of energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. 2) To find out the effect of governance in moderating green accounting and environmental performance on the performance of energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. The research method uses descriptive quantitative analysis with secondary data. The analysis tool for this research is conducted using the PLS (Partial Least Squares) approach with an outer model and inner model measurement using Smart PLS 3 software. The results of the research show that green accounting and environmental performance have an impact on the financial performance of energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. Meanwhile, governance does not affect financial performance in energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. Governance does not moderate the influence of Green accounting and environmental performance on financial performance in energy companies listed on the Indonesia Stock Exchange from 2020 to 2024