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 Objectives 1.3 Significance of the Study 1.4 Scope and Limitations 1.5 Structure of the Study 2. Literature Review 2.1 Sustainability Reporting Concepts 2.2 Stock Market Performance Metrics 2.3 Digital Financial Reporting Overview 2.4 Relationship between Reporting and Performance 2.5 Theoretical Framework 3. Research Methodology 3.1 Research Design 3.2 Data Collection Methods 3.3 Sampling Techniques 3.4 Data Analysis Procedures 3.5 Validity and Reliability 4. Sustainability Reporting in Indonesia 4.1 Regulatory Environment 4.2 Current Reporting Practices 4.3 Challenges and Opportunities 4.4 Industry Comparison 4.5 Case Studies in Manufacturing 5. Stock Market Performance Analysis 5.1 Performance Indicators Used 5.2 Historical Trends in Indonesia 5.3 Impact of Sustainability Reporting 5.4 Investor Perceptions 5.5 Risk and Return Analysis 6. Role of Digital Financial Reporting 6.1 Definition and Relevance 6.2 Integration with Traditional Reporting 6.3 Benefits for Stakeholders 6.4 Barriers to Implementation 6.5 Case Studies 7. Moderating Effects Assessment 7.1 Conceptual Model Development 7.2 Hypotheses Formulation 7.3 Data Analysis Techniques 7.4 Statistical Testing Results 7.5 Interpretation of Findings 8. Conclusions and Recommendations 8.1 Summary of Key Findings 8.2 Implications for Industry 8.3 Policy Recommendations 8.4 Limitations and Future Research 8.5 Final Thoughts and Conclusions