<![CDATA[This research aims to examine Islamic commercial banks in Indonesia to find out how firm size moderates the relationship between ROA and CAR, FDR, and OEOI. Thirteen Islamic commercial banks make up the study's population. Eight Islamic banks in Indonesia made up the sample, which was obtained by purposive sampling. The data used is secondary data culled from the 2017–2023 annual financial statements made available online by each Islamic bank. In this research, Eviews 10 is used to analyze panel data using multiple regression analysis and an interaction test called Moderated Regression Analysis. According to the study's findings, ROA is significantly impacted positively by CAR and FDR, and negatively by OEOI. The impact of CAR and OEOI on ROA may be mitigated by larger firms, whereas the effect of FDR on ROA is unaffected by company size. Despite the fact that larger companies do tend to have stronger connections between financial performance indicators, operational efficiency, quality of financing, and risk management are still the most important elements in predicting profitability, according to this research. The research has a few flaws, such as a small sample size (eight institutions) and data coverage that doesn't reflect the whole Islamic banking market. Hence, to get a more complete picture, it would be wise to conduct further studies with larger samples, take other factors like risk management efficiency and finance diversification into account, and look at a broader variety of industries. The conclusion of this study emphasizes the importance of managing financial performance indicators such as CAR, FDR, OEOI and ROA and how much size influences financial performance indicators in Islamic Commercial Banks.]]>
