The aim of this research is to determine and analyze the influence of green accounting and CEO characteristics on company value and company performance with Good Corporate Governance as a moderating variable. The population of this research is state-owned companies for the 2018-2022 period. Purposive sampling technique was used for data collection. Research data analysis techniques are multiple linear regression tests, interaction tests and subgroup tests. The findings of this research indicate that green accounting, CEO postgraduate and CEO field influence company value and company performance. CEO tenure and CEO experience have an influence on company performance but have no influence on company value. Independent commissioners are able to moderate the effects of green accounting, CEO postgraduate, CEO tenure on company value and company performance. Independent commissioners are also able to moderate the effects of CEO field and CEO experience on company value, but independent commissioners are not able to moderate the effects of CEO field and CEO experience on company performance. Audit quality is able to moderate the relationship between green accounting, CEO postgraduate, CEO field, CEO tenure and CEO experience with company value and company performance. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to Good Corporate Governance.