The Influence Of Sustainability Report Disclosure And Firm Size On Corporate Financial Performance In Basic Materials Sector Companies Listed On The Jakarta Islamic Index 2021-2024

This study aims to analyze the influence of Sustainability Report disclosure and firm size on financial performance in Basic Materials sector companies listed on the Jakarta Islamic Index (JII) for the period 2021-2024. The research phenomenon is grounded in fluctuations in financial performance alongside environmental and social issues faced by companies within the basic materials sector. The research method employed is quantitative explanatory. The research population encompasses the annual reports and sustainability reports of mining companies in the JII. Utilizing a purposive sampling technique, a sample of 9 companies was obtained. The collected secondary data were subsequently analyzed using linear regression with the assistance of E-Views software. Results indicate that, simultaneously, Sustainability Report disclosure and firm size exert a significant influence on corporate financial performance. Partially, Sustainability Report disclosure is proven to have a significant influence on financial performance. This indicates that transparency in economic, social, and environmental aspects, as well as the scale of company assets, serve as critical factors for investors in assessing the stability and potential profitability of companies within the basic materials sector.