<![CDATA[This study examines the impact of Integrated Reporting disclosure factors on Company Performance indicators in Indonesia, particularly for firms with the highest market capitalization. 210 samples were collected from 42 firms over a 5-year span. The relationship between IR disclosure and a company's performance, as gauged by its Return on Assets (ROA), is studied using linear regression analysis. IR disclosure positively and significantly impacts a company's ROA ratio. IR disclosure enhances company performance, both financially and reputationally, while increasing transparency among stakeholders, as shown in this study. Based on study findings, Indonesian companies are anticipated to enhance their IR disclosure practices to boost performance and attract investor trust. Keyword: Integrated Reporting, firm performance, transparency, finance, Indonesia]]>
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