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All Journal Equity: Jurnal Akuntansi
Silpia
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance Social Sciences

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Green Technology Investment, Environmental Governance, and Environmental Sustainability in IDX Basic Materials Companies Silpia; Yanti; Ade Trisyanto
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.864

Abstract

This study examines how green technology investment and environmental governance are associated with environmental sustainability among Indonesia Stock Exchange (IDX) basic materials companies during 2020-2024. Using sustainability report data from 20 firms (100 firm year observations), the relationships were estimated with partial least squares structural equation modeling (PLS-SEM). Green technology investment (β = 0.339, t = 4.920, p < 0.001) and environmental governance (β = 0.329, t = 4.804, p < 0.001) were positively associated with environmental sustainability. Model explanatory power was modest (R² = 0.208), and both effect sizes were small (f² = 0.145 and 0.136). Consistent with the Natural Resource Based View (NRBV), the findings suggest that technology investment and environmental governance operate as complementary capabilities, but neither is a dominant explanation of environmental sustainability. The study contributes contextual evidence from an environmentally intensive Indonesian sector while maintaining a noncausal interpretation.
Co-Authors Ade Trisyanto Yanti