Sustainability Reporting Quality and Stock Market Performance: The Moderating Role of Digital Financial Reporting in Indonesia's Manufacturing and Heavy Industry (2023-2025)

1. Introduction 1.1 Background of the Study 1.2 Research Questions 1.3 Objectives of the Research 1.4 Significance of the Study 2. Literature Review 2.1 Sustainability Reporting Quality 2.2 Stock Market Performance 2.3 Digital Financial Reporting 2.4 Industry Context in Indonesia 2.5 Theoretical Framework 3. Research Methodology 3.1 Research Design 3.2 Data Collection Methods 3.3 Sampling Framework 3.4 Data Analysis Techniques 3.5 Validity and Reliability 4. Sustainability Reporting in Indonesia 4.1 Current Practices 4.2 Regulatory Environment 4.3 Key Challenges 5. Stock Market Performance Factors 5.1 Performance Metrics Overview 5.2 Impact of Sustainability Reporting 5.3 Historical Trends in Indonesia 6. Role of Digital Financial Reporting 6.1 Definition and Scope 6.2 Integration with Sustainability Reporting 6.3 Potential Benefits and Limitations 7. Data Analysis and Findings 7.1 Descriptive Statistics 7.2 Hypothesis Testing 7.3 Interaction Effects Analysis 8. Discussion and Implications 8.1 Interpretation of Findings 8.2 Implications for Policy and Practice 8.3 Limitations and Future Research Directions