The Influence of Green Technology, Environmental Disclosure and Green Intellectual Capital on Stock Returns

Adi Nurpermana and Yvonne Augustine
Additional contact information
Adi Nurpermana: University of Trisakti, Indonesia
Yvonne Augustine: Department of Accounting Trisakti University, Indonesia

International Journal of Latest Technology in Engineering, Management & Applied Science, 2025, vol. 14, issue 2, 10-17

Abstract: Purpose –Company performance can be measured in terms of financial and non-financial. Shareholders are motivated to invest their capital in the hope of getting a return in accordance with the capital invested. Indonesia is currently in a dilemma with a knowledge-based, fast-changing and technology-based economy. Most companies use technology to improve the efficiency of company activities and reduce costs incurred. Issues related to the environment and the adoption of green technology have received much attention over the past few years. The purpose of this study is to determine the relationship between Green technology, environmental disclosure and green intellectual capital on stock returns Design/methodology/approach –The type of data in this study is secondary data. The samples used in the study were Basic Materials and Transportation & Logistic companies with a sample size of 267. Findings –The results show no effect of green technology on stock returns. There is a significant negative relationship between Green Intellectual Capital and stock returns. While environmental disclosure has a significant positive effect on stock returns. Research limitations/implications –In developing countries, no statistically relevant relationship was found between fair valuation and earnings quality, which may be due to the adoption of IFRS and the lack of experience in fair valuation, or more generally, the very low influence of IFRS regulations on local accounting practices. Originality/value –In this paper, researchers use clear technology to measure green technology that has not been used by previous researchers.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ijltemas.in/DigitalLibrary/Vol.14Issue2/10-17.pdf (application/pdf)
https://www.ijltemas.in/papers/volume-14-issue-2/10-17.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bjb:journl:v:14:y:2025:i:2:p:10-17

Access Statistics for this article

International Journal of Latest Technology in Engineering, Management & Applied Science is currently edited by Dr. Pawan Verma

More articles in International Journal of Latest Technology in Engineering, Management & Applied Science from International Journal of Latest Technology in Engineering, Management & Applied Science (IJLTEMAS)
Bibliographic data for series maintained by Dr. Pawan Verma ().