ABSTRACT: The aim in this study is to investigate profitability determinants of commercial banks in Indonesia for BUKU 1, BUKU 2, BUKU 3, and BUKU 4 during 2015-2019. The measurement of Profitability is Return on Asset (ROA). The measurement of Liquidity is Liquid Asset Ratio and bank size is measured by Asset Growth. Liquid Asset Ratio has an effect with ROA significantly for BUKU 1 and BUKU 3. The higher Liquidity, the higher profitability of BUKU 1 and BUKU 3 banks in Indonesia. This finding indicates that the Liquidity is only considered for BUKU 1 and BUKU 3 in terms of banking performance determinants. For authorities and decision makers in banking companies for BUKU 1 and BUKU 3, we recommend a superior controlling of Liquidity. The lowest mean of Return on Asset is for BUKU 1 (1.5963). This finding can also be considered by investors in making investment decisions in the capital market. For investors, it’s better to consider banks in BUKU 4 because it offers highest mean of Return on Asset (3.1427) with lowest risk (0.20214), as measured by standard deviation among the others. However, investors should also be careful to Liquidity as measured by Liquid Assets Ratio in BUKU 4 is the smallest among the others. Recommendation for future research is investigating longer period and separating the sample of countries. Recognizing the drivers of Return on Asset for BUKU 1 and BUKU 3 will help investors in generating the investment strategy.

KEYWORDS – Asset growth, liquid asset ratio, return on asset