Tujuan penelitian ini guna pengujian dampak penerapan green accounting serta kinerja lingkungan pada kinerja kuangan menggunakan tata kelola perusahaan sebagai variabel moderasi. Popilasi studi ini berupa bisnis manufaktur yang tercatat di BEI (Bursa Efek Indonesia) tahun 2018 – 2021. Pemilihan sampel memakai teknik pursosive sampling dalam 3 kriteria yang mengasilkan 18 bisnis yang bisa untuk diamati dan diteliti. Berdasarkan hasil analisa menunjukan bahwa, green accounting berdampak positif pada kinerja keuangan, Kinerja lingkungan berdampak positif pada kinerja lingkungan, tata kelola bisnis memperkuat green accounting pada kinerja keuangan, dan Tata kelola perusahaan memperkuat kinerja lingkungan pada kinerja keuangan. Abstract The purpose of this study is to examine the impact of implementing green accounting and environmental performance on financial performance using corporate governance as a moderating variable. The population of this study is in the form of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample selection uses a pursosive sampling technique in 3 criteria which results in 18 businesses that can be observed and researched. Based on the analysis results show that, green accounting has a positive impact on financial performance, environmental performance has a positive impact on environmental performance, business governance strengthens green accounting on financial performance, and corporate governance strengthens environmental performance on financial performance.
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