Good Corporate Governance Moderates The Relationship Of Environmental Performance and Social Performance With Financial Performance

The aim of this research is to determine whether good corporate governance moderates the relationship between environmental performance and social performance and financial performance. This research uses a sample of companies listed on the BGK Bumi Global Carbon Foundation Index during the 2019-2022 period. The sampling technique used in this research was a side purposive technique, samples obtained from 24 companies listed on the Global Earth Carbon Foundation BGK Index. The analytical method used is panel data regression analysis and MRA (Moderated Regression Analysis) using the Eviews.12 program. Based on the research results, it shows that together environmental performance and social performance influence financial performance. Meanwhile, environmental performance partially influences financial performance. Social performance influences financial performance. Meanwhile, good corporate governance cannot moderate the relationship between environmental performance and financial performance. Good corporate governance can moderate and strengthen the relationship between social performance and financial performance.