August 13, 2025

The Moderating Role of Good Corporate Governance on the Relationship Between Green Accounting and Financial Performance

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Quantitative analysis reveals Good Corporate Governance moderates Green Accounting's effects on financial performance in ESG companies.

Good corporate governance significantly moderates the relationship between green accounting and financial performance.
Green accounting showed no substantial impact on financial performance during the study period from 2021 to 2023.
The analysis utilized a sample of 98 observations through moderated regression analysis to draw conclusions.
Integration of environmental concerns in corporate strategy is critical for fulfilling social responsibilities in Indonesia.

Pandansari et al. (2025) studied this question.

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