Sulaiman, S., Mayasari, R. ., Satriawan, I., Rahma, N. A. ., Syawal, R. ., Pebrian, R. . and Wahyuni, R. . (2026) “How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks?”, Owner : Riset dan Jurnal Akuntansi, 10(1), pp. 212-233. doi: 10.33395/owner.v10i1.2851.