Purpose: Profitability is crucial for a company’s sustainability. This study aims to examine the influence of profitability and specific variables on the value of real estate companies in Indonesia.Design/methodology/approach: The study uses a sample of 42 real estate companies listed on the Indonesia Stock Exchange from 2017 to 2023. A static panel regression approach was adopted, with the best model being the fixed effect model, verified through a robustness test.Findings: The results indicate that the fixed effect model is the most effective in explaining firm value. Profitability, proxied by return on assets (ROAs), does not significantly impact firm value. This finding is confirmed by robustness tests using another profitability measure, return on equity (ROE). Additionally, company size negatively and significantly impacts firm value, while activity ratio and leverage have a positive and significant effect. Liquidity and company growth do not significantly affect firm value.Research limitations/implications: The research is limited to Indonesian real estate firms, cautioning against broad generalization to other countries or industries. The study could not demonstrate the influence of profitability on the value of real estate companies. Instead, firm value is influenced by company size, activity ratio and leverage.Practical implications: Real estate firms should increase their activity, optimize funding and consider company size to enhance firm value.Originality/value: This study contributes to the Indonesian real estate sector by revealing that profitability does not enhance firm value. Indonesian real estate companies generally have low profitability and firm value.

Introduction: The adoption of technology has become prevalent in the banking sector. This research investigates the potential correlation between the implementation of digital banking adoption and the bank performance (Return on Assets and Operational Efficiency Rasio), while considering the factor of bank size. Methods: This research utilizes panel data regression to assess the effect of digital banking adoption on the performance of banking firms. Additionally, it explores whether the bank size influences the strength of the relationship between the independent and dependent variables. Results: Digital banking adoption (DBA) has a significant negative impacts Return on Assets (ROA) and has a significant positive effect on the Operational Efficiency Ratio (BOPO). The bank size weakens the negative impact of DBA on ROA; the bank size also weakens the positive impact of DBA on BOPO. Conclusion and suggestion: This study demonstrates the occurrence of the profitability paradox and economies of scale in Indonesian banking companies. For decision-makers in banking companies, these findings can be considered when determining the optimal company size to enhance digital banking adoption and improve banking performance.

The purpose of this research is to examine the effect of bank capital on lending growth with moderation of liquidity level and credit quality of banking companies listed in Indonesia Stock Exchange (IDX). This study used multiple linear regression model and Moderated Regression Analysis (MRA). Data obtained from the company’s financial report published in 2010-2016 period. Dependent variable in this research is lending growth proxied with Net Loans Growth. Independent variable used bank capital proxied with Capital Adequacy Ratio (CAR). Moderating variables in this research used liquidity level proxied with liquidity ratio and credit quality proxied with non performing loan (NPL). In addition, controlling variable in this study is firm size proxied with logarithm of total assets. The results showed that bank capital has significant positive effect on lending growth, while the liquidity ratio strengthens positive effect of bank capital on lending growth and non performing loan mitigates positive effect of bank capital on lending growth.Keywords:capital adequacy ratio, firm size, liquidity ratio, net loans growth, non performing loan.

The purpose of this study is to examine the impact of income, assets, and geographic diversity on bank liquidity in the Indonesian banking sector. This study uses purposive sampling and multiple regression analysis (MRA) to investigate the impact of digital banking on bank liquidity, as measured by the loan-to-deposit ratio (LDR) and liquidity ratio. The sample used is 87 banks in Indonesia, which include state-owned banks, commercial banks, regional development banks, and Islamic banks. The key findings of this study indicate that income and asset diversification significantly affect bank liquidity, with income diversification having a negative effect on the Loan-to-Deposit Ratio (LDR). The use of digital banking simplifies the relationship between diversification strategy and liquidity, thereby improving banks' ability to manage liquidity. However, despite digital integration, asset diversification continues to show an adverse correlation with liquidity, indicating limitations in its effectiveness. The study concludes that while digital banking enhances the effect of income diversification on liquidity management, it limits its effect on asset diversification. This suggests that digital utilization is a strategic resource for increasing liquidity, although it requires focused implementation. These findings offer important insights for bank management and policymakers in formulating digital transformation plans that enhance efficient cash management and financial stability, particularly in developing countries like Indonesia. Keywords: income diversification, asset diversification, digital banking, bank liquidity, financial stability.

Introduction: The age of the board of commissioners is one of the personal characteristics of commissioners that can affect the level of bank profitability and risk-taking. This study examines the effect of the board of commissioners' age diversity on bank profitability and risk-taking. Methods: The author uses the multiple linear regression method using a total of 223 observations in banking companies listed on the Indonesia Stock Exchange for the period 2008-2017. Results: The dependent variables used in this study are Return on Assets (ROA), Return on Equity (ROE), and bank risk investment, with the independent variable being the age diversity of the board of commissioners. The results of this study indicate that the age diversity of the board of commissioners has a significant negative effect on the level of bank profitability, as measured by ROA and ROE. However, the age diversity of the board of commissioners has a significant positive effect on bank risk-taking. Conclusion and suggestion: The selection of the Board of Commissioners needs to pay attention to the ages of the members of the Board of Commissioners as a whole because the results of this study indicate that high age diversity in the scope of commissioners can worsen bank profitability and higher risk-taking.