Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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Transformation of Green Accounting Implementation Aspects Prior to and During the COVID-19 Pandemic

Authors
Gede Adi Yuniarta1, *, Made Aristia Prayudi1, Sunitha Devi1, I. Putu Arya Dharmayasa1
1Universitas Pendidikan Ganesha, Banjar, Indonesia
*Corresponding author. Email: gdadi_ak@yahoo.co.id
Corresponding Author
Gede Adi Yuniarta
Available Online 17 January 2023.
DOI
10.2991/978-2-494069-35-0_155How to use a DOI?
Keywords
Disclosure of Environmental Performance; Environmental Costs; Environmental Disclosure; Environmentally Friendly Products; Environmental Activities; Environmental Audit
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 January 2023
ISBN
978-2-494069-35-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-35-0_155How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Gede Adi Yuniarta
AU  - Made Aristia Prayudi
AU  - Sunitha Devi
AU  - I. Putu Arya Dharmayasa
PY  - 2023
DA  - 2023/01/17
TI  - Transformation of Green Accounting Implementation Aspects Prior to and During the COVID-19 Pandemic
BT  - Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
PB  - Atlantis Press
SP  - 1284
EP  - 1295
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-35-0_155
DO  - 10.2991/978-2-494069-35-0_155
ID  - Yuniarta2023
ER  -