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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Yunita Rindiani
Universitas Muhammadiyah Purwokerto
Computer Science & IT Economics, Econometrics & Finance

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The Effects of Green Accounting, Intellectual Capital, and Firm Size on Financial Performance: The Moderating Role of Good Corporate Governance Yunita Rindiani; Sri Wahyuni; Bima Cinintya Pratama; Tiara Pandansari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3082

Abstract

This study examines the effects of green accounting, intellectual capital, and firm size on the financial performance of companies in the energy sector, with a specific focus on the moderating effect of good corporate governance. The study used a sample of energy sector companies listed on the Indonesia Stock Exchange for the period from 2021 to 2024. A total of 78 observations were obtained through purposive sampling based on predetermined selection criteria. Panel data regression analysis was conducted using Stata software. The results show that green accounting has a significant negative effect on financial performance, while intellectual capital has a significant positive effect on financial performance. Conversely, firm size and good corporate governance do not have a significant effect on financial performance. The results of the interaction variable test show that good corporate governance moderates the relationship between green accounting and financial performance but does not moderate the relationship between intellectual capital and firm size.
Co-Authors Bima Cinintya Pratama Sri Wahyuni Tiara Pandansari