<![CDATA[This study examined the effects of green accounting, capital structure, and firm size on financial performance and investigated whether Good Corporate Governance (GCG) moderates these relationships. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA), with the analysis conducted using EViews 12. The sample comprised ten companies that consistently received the Indonesian Institute for Corporate Directorship (IICD) Corporate Governance Award from 2020 to 2024. The findings show that green accounting has a negative but statistically insignificant effect on financial performance, whereas capital structure has a significant negative effect. Firm size has a significant positive effect. GCG did not significantly moderate the relationships between green accounting, capital structure, firm size, and financial performance. However, the three independent variables had a significant simultaneous effect on the financial performance. These findings indicate that financial performance is influenced collectively by environmental accounting practices, financing decisions, and firm characteristics, while GCG does not provide an additional moderating effect. This study was limited by its small sample size and the incomplete availability of ASEAN Corporate Governance Scorecard (ACGS) data. It contributes empirical evidence on the context-dependent role of GCG among companies with relatively established governance practices.]]>
