T This study aims to analyze the effect of green accounting, corporate social responsibility (csr), and company size on financial performance, with environmental performance as a moderating variable. this research is motivated by the growing attention to sustainability issues, particularly in the energy sector, which significantly contributes to carbon emissions in indonesia. the implementation of green accounting and csr is considered a strategic effort by companies to maintain social legitimacy and enhance financial performance. however, previous studies have shown inconsistent findings regarding the impact of these factors on financial performance.this study employs a quantitative approach using multiple linear regression on energy sector companies listed on the indonesia stock exchange (idx) for the period 2019–2024. data analysis is conducted using spss version 25.the results of this study indicate that green accounting has a positive effect on financial performance, while csr and company size do not positively influence financial performance. environmental performance does not strengthen the positive relationship between green accounting and financial performance, nor does it moderate the relationship between csr and financial performance. however, it does enhance the positive relationship between company size and financial performance. these findings partially support the legitimacy theory and signaling theory, particularly through the positive influence of green accounting. meanwhile, the negative effects of csr and company size indicate a discrepancy with these theories. overall, the impact of sustainability practices on financial performance is not entirely consistent.