<![CDATA[This study aims to analyze the impact of Total Asset Turnover, Return on Asset, and Debt to Equity Ratio on profit growth in Islamic Commercial Banks. This study also examines how firm size acts as a moderator between financial performance and profit growth. A total of 14 Islamic Commercial Banks constitute the research population. The research sample consisted of 10 Islamic Commercial Banks in Indonesia selected through purposive sampling. The data used are secondary data obtained from the annual financial reports from 2019 to 2024 on the respective websites of each Islamic Commercial Bank in Indonesia. In this study, was used to analyze panel data and conduct the Moderated Regression Analysis (MRA) test. Based on the research findings, profit growth is influenced by Total Asset Turnover (TAT). Meanwhile, Return on Asset (ROA) and Debt to Equity Ratio (DER) do not affect profit growth. The impact of TAT and ROA on profit growth can be moderated by firm size, whereas firm size cannot moderate the relationship between DER and profit growth]]>
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