<![CDATA[Abstract This study examines the role of sustainability disclosure and asset utilization in market measurement of the energy and basic mineral sectors. Using purposive sampling,30 energy and basic mineral sector companies listed on the Indonesia Stock Exchange for the period 2022 were selected. Multiple regression analysis revealed that partially accounts receivable turnover and total asset turnover have a significant negative effect on market measurement, while property plant and equipment turnover has a significant positive effect on market measurement. Meanwhile, sustainability disclosure, cash turnover and inventory turnover do not have a significant effect on market measurement. The negative impact of accounts receivable turnover suggest that faster receivables collection leads to decreased market value. The negative impact of total asset turnover ratio suggests market skepticism about the efficiency of total asset utilization without accompanying profit increases during the Covid-19 pandemic. Conversely, the significant positive impact of property, plant and equipment turnover on market measurement indicates that more efficient utilization of company’s fixed assets leads to higher market value. Sustainability disclosure does not have a significant effect on market measurement indicating that the market has not paid attention to sustainability diseclosure. Company must consistently commit to sustainability reporting in accordance with standards for all stakeholders.Keywords: Sustainability Disclosure, Asset Utilization, Market Measurement Abstrak Penelitian ini bertujuan untuk menganalisa apakah pengungkapan keberlanjutan dan pemanfaatan aset memiliki peran pada penilaian pasar untuk sektor energi dan mineral dasar. Dengan menggunakan purposive sampling diperoleh 30 perusahaan sektor energi dan mineral dasar yang terdaftar di Bursa Efek Indonesia periode tahun 2022. Penelitian ini menggunakan analisis regresi berganda dan hasil penelitian menunjukkan bahwa secara parsial accounts receivable turnover dan total asset turnover berpengaruh signifikan negatif terhadap market measurement sedangkan Property Plant and Equipment turnover berpengaruh signifikan positif terhadap market measurement. Adapun sustainability disclosure, cash turnover dan inventory turnover tidak berpengaruh signifikan terhadap market measurement. Accounts receivable turnover yang berpengaruh negatif terhadap penilaian pasar mengindikasikan bahwa semakin cepat penagihan maka semakin menurun nilai pasar. Total asset turnover ratio yang berpengaruh negatif mengindikasikan ketidak percayaan pasar tentang efisiensi pemanfaatan total aset apabila tidak disertai dengan peningkatan laba yang dialami selama masa pandemi Covid-19. Sedangkan property, plant and equipment turnover berpengaruh signifikan positif terhadap penilain pasar menyatakan bahwa semakin efisien penggunaan aset tetap perusahaan semakin tinggi nilai pasar. Sustainability disclosure tidak berpengaruh signifikan terhadap market measurement mengindikasikan bahwa pasar belum memberi perhatian pada pengungkapan keberlanjutan. Perusahaan harus berkomitment secara konsisten dalam membuat laporan keberlanjutan sesuai standar yang berlaku untuk semua pemangku kepentingan.Kata Kunci: Pengungkapan Keberlanjutan, Pemanfaatan Asset, Penilaian Pasar]]>
