<![CDATA[The purpose of this study is to analyze how green accounting and green intellectual capital influence financial performance, while good corporate governance is examined as a moderating factor. The study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange throughout 2022–2024. Using purposive sampling, 55 companies were selected, resulting in 165 observational data. A quantitative approach was applied by utilizing multiple linear regression and moderated regression analysis with EViews 14. The empirical results show that green accounting and green intellectual capital does not significantly influence financial performance. Furthermore, good corporate governance fails to reinforce the impact of green accounting and green intellectual capital on financial performance.]]>
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