DETERMINANTS OF SUSTAINABILITY REPORTING IN THE INDONESIAN BANKING SECTOR: THE ROLES OF GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, AND RISK PROFILE. JPESMA: Journal of Education, Economics, Social, Management, and Accounting, [S. l.], v. 1, n. 2, p. 31–40, 2026. Disponível em: https://journal.uniqhba.ac.id/index.php/jpesma/article/view/1209. Acesso em: 30 jul. 2026.