ANALISIS PERBANDINGAN PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE PERUSAHAAN MANUFAKTUR ANTARA NEGARA INDONESIA DAN INDIA

This study aims to empirically prove the comparison of the application of green accounting and environmental performance of manufacturing companies between Indonesia and India listed on the Indonesia Stock Exchange (IDX) and the Indian Stock Exchange (NSEindia) in 2022. This type of research includes comparative quantitative research with data sources secondary annual report. The sampling technique in this study used purposive sampling and obtained a sample of 65 companies from 311 companies in a period of 1 year. The data analysis method used in this study is the Mann-Whitney test analysis method with the help of SPSS 27 software. The results obtained from this study indicate that there is a significant difference between the two groups.