<![CDATA[Purpose: This study investigates the effects of sustainability disclosure and gender diversity on financial performance and test whether firm size moderates these relationships among Indonesia healthcare companies Methodology/approach: A quantitative design was employed using panel data from healthcare firms listed on the Indonesia Stock Exchange through 2024. Samples were selected through purposive sampling. Financial performance was measured using Economic Value Added (EVA), and the relationships were estimated using a Random Effect Model with robust standard errors. Findings: Sustainability disclosure was not significantly associated with financial performance. Gender diversity showed a significant negative association with EVA. Firm size did not moderate the relationship between sustainability disclosure and financial performance, but it significantly strengthened the relationship between gender diversity and financial performance. Practical and Theoretical Contribution/Originality: The study contributes evidence from the Indonesia Healthcare sector by jointly examining sustainability disclosure, gender diversity, and firm size within an EVA framework. The findings may help regulators and companies refine sustainability reporting practices and assist investors in evaluating governance and sustainability initiatives. Research Limitation: The analysis is limited to listed healthcare companies, the observed period, and the selected variables. Future research should extend the observation window and consider other governance, financial and sustainability related factors]]>
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