Transformation of Green Accounting Implementation Aspects Prior to and During the COVID-19 Pandemic Gede Adi Yuniarta, Made Aristia Prayudi, Sunitha Devi, I Putu Arya Dharmayasa
Universitas Pendidikan Ganesha
Abstract
The purpose of this research is to determine how the application of green accounting aspects changed before and during the COVID-19 pandemic in manufacturing and mining companies listed on the Indonesia Stock Exchange. This is referred to as quantitative research. This study^s population includes all manufacturing companies listed on the Indonesia Stock Exchange, a total of 154 companies, as well as a total of 40 mining companies. Purposive sampling was used to select the sample for this study, which included manufacturing and mining companies listed on the Indonesia Stock Exchange during the 2018 and 2020 periods, companies with annual and sustainability reports for the 2018 and 2020 periods, and companies that consistently disclose social responsibility for the 2018 and 2020 periods. The Wilcoxon Signed Rank Test was used to analyze the data. The findings revealed that: (1) there was a significant difference in environmental performance disclosure before and during the Covid-19 pandemic- (2) there was no significant difference in environmental costs before and during the Covid-19 pandemic- (3) there was a significant difference in environmental disclosure before and during the Covid-19 pandemic- and (4) there is no significant difference in environmentally friendly products before and during the Covid-19 pandemic.
