<![CDATA[This study aims to find the impact of ESG Disclosure, Asset Growth, Sales Growth and Leverage on Financial Performance in energy sector companies listed on the IDX during 2022-2024. The sampling method used purposive sampling wuth 56 company data as the final sampel over 3 years, resulting in a total of 153 after outlier obervations. The data was then processed using multiple regression analysis with SPSS Statistic 31 and Microsoft Excel 2016. The results of this study indicate that ESG Disclosure and Asset Growth have a positive and significant effect on Financial Performance. Meanwhile, Leverage has a negative and significant effect on Financial performance. sales growth does not have a significant effect on financial performance. the implication of study is that companies need to place greater emphasis on sustainability, asset levels, and debt composition in order to maintan their financial performance, which serves as a credible signal for investors. Furthermore, an increase in sales has not yet been able to function as a reliable signal for investor in assessing a companys financial performance.]]>
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