<![CDATA[This study was conducted to examine the relationship between green accounting, environmental performance, and leverage on profitability with firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study was motivated by increasing regulatory pressure and environmental sustainability demands on energy sector companies that have high environmental risks. This research employed a quantitative approach with an explanatory research design. The total observations consisted of 120 data obtained from 24 companies selected using purposive sampling techniques. Data analysis was carried out using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) u of EViews 12 software. The results indicate that the implementation of green accounting and environmental performance does not have a significant effect on company profitability. Meanwhile, leverage has a significant negative effect on company profitability. In addition, firm size is unable to moderate the effect of green accounting, environmental performance, and leverage on company profitability. Abstrak Penelitian ini dilakukan untuk menguji hubungan green accounting, environmental performance, dan leverage terhadap profitabilitas dengan firm size sebagai variabel moderasi pada perusahaan sektor energi yang tergabung dalam Bursa Efek Idonesia (BEI) periode 2020-2024. Penelitian ini dilakukan karena adanya peningkatan tekanan regulasi dan tuntutan keberlanjutan lingkungan pada perusahaan sektor energi yang memiliki risiko lingkungan yang tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian explanatory research. Jumlah observasi sebanyak 120 data dari 24 perusahaan yang diambil menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan analisis regresi data panel menggunakan model Fixed Effect Model (FEM) serta uji Moderated Regression Analysis (MRA) dengan menggunakan software Eviews 12. Hasil penelitian menunjukan bahwa penerapan green accounting, environmental performance, tidak berpengaruh signifikan terhadap profitabilitas perusahaan. Sedangkan leverage berpengaruh negatif signifikan terhadap profitabilitas perusahaan. Selain itu, firm size tidak dapat dapat memoderasi pengaruh green accounting, environmental performance, dan leverage terhadap profitabilitas perusahaan.]]>
