This research examines the factors influencing the resilience of banking industries in Indonesia, particularly in the context of economic disruptions such as the COVID-19 pandemic. Using a panel data approach, the research analyzes the impact of Asset Growth, Net Income, Dividend Per Share, and Sustainability Report Disclosures on the Return of Shares for banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The findings indicate that Asset Growth and Dividends Per Share significantly and positively affect Return of Shares, suggesting that investors prioritize asset expansion and consistent dividend payments as key investment indicators. However, Net Income and Sustainability Report Disclosures do not exhibit a significant effect on Return of Shares, which implies that investors may focus more on growth potential and dividend policies. Additionally, Sustainability Report Disclosures do not moderate the relationship between the independent variables and Return of Shares, suggesting that non-financial disclosures have yet to become a primary consideration in decision-making. The research contributes to the literature on financial resilience and investment decision-making, highlighting the need to further explore non-financial factors in influencing investor behavior.