Corporate Social Responsibility in Mediating the Effect of Green Accounting, Firm Size and Good Corporate Governance on Company Financial Performance

This research aims to find out whether Corporate Social Responsibility (CSR) can mediate the influence of green accounting, firm size and Good Corporate Governance (GCG) on company financial performance in manufacturing companies listed on the BEI for the 2019-2022 period. The sampling technique used purposive sampling to obtain 44 companies that met the research criteria, resulting in 176 samples. The data analysis technique in this research uses SPSS. The research results show that green accounting and CSR have a significant effect on the company's financial performance, but firm size and GCG do not have a significant effect. Then green accounting, firm size and GCG have a significant effect on CSR. Meanwhile, the mediation results show that CSR is able to mediate the influence of green accounting, firm size and GCG on the company's financial performance.