<![CDATA[Purpose – This study aims to analyze the effects of green banking disclosure, profitability, and firm size on the firm value of banking companies listed on the Indonesia Stock Exchange. The research addresses the contradictory phenomenon in which increasing bank assets and profitability are not always followed by improvements in firm value. Design/methodology/approach – This study employs a quantitative research approach using panel data analysis. The research sample consists of 11 banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 55 observations. Data were analyzed using panel data regression with a Fixed Effects Model approach and processed using Stata version 17. Findings – The findings indicate that green banking disclosure does not have a significant effect on firm value. In contrast, profitability has a positive and significant effect on firm value, while firm size has a negative and significant effect on firm value. The three independent variables explain 13.95% of the variation in banking firm value, while the remaining variation is influenced by other factors outside the research model.. Originality/value – This study contributes to corporate finance and sustainability literature by examining the combined effects of green banking disclosure, profitability, and firm size on firm value within the Indonesian banking sector. The findings provide empirical insights into the extent to which sustainability practices and financial characteristics influence market valuation, offering practical implications for banking management and investors.]]>
