The Impact of Implementing Green Accounting And Firm Size On Financial Performance With Moderation Of Good Corporate Governance (Study Of Mining Sector Issuers Period 2018-2019)

Abstract

This study aims to examine the effect of the application of Green Accounting and Firm Size on Financial Performance with the moderation of Good Corporate Governance. The sampling technique in this study uses a purposive sampling method with the population of mining companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022 and obtained a sample of 60. The data used in this study is secondary data taken from annual reports, sustainability reports, and the website of the Indonesia Stock Exchange (IDX) or the company's official website. The results of this study show that the implementation of Green Accounting has a positive effect on financial performance, Firm Size has a positive effect on financial performance, Good Corporate Governance is able to strengthen the relationship between Green Accounting and financial performance, and Good Corporate Governance weakens the relationship between Firm Size and financial performance.