<![CDATA[This study examines the effects of Islamic Corporate Governance (ICG) and Sharia Compliance on the financial performance of Islamic Commercial Banks in Indonesia, while assessing the moderating role of company size. The study employed a quantitative approach using secondary panel data obtained from the annual reports of Islamic Commercial Banks during the 2020–2024 period. The population consisted of 14 Islamic Commercial Banks registered with the Financial Services Authority (OJK), from which eight banks were selected through purposive sampling, resulting in 40 firm-year observations. Financial performance was measured using Return on Assets (ROA), whereas Sharia Compliance was represented by the Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR). Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings indicate that Islamic Corporate Governance, Profit Sharing Ratio, and Zakat Performance Ratio do not significantly influence financial performance. Company size also fails to moderate the relationships between Islamic Corporate Governance and ROA as well as between Profit Sharing Ratio and ROA. However, company size significantly moderates the relationship between Zakat Performance Ratio and financial performance, indicating that larger Islamic banks are more capable of translating zakat performance into improved profitability. These findings highlight that improving financial performance in Islamic banking requires not only stronger governance and Sharia compliance practices but also effective organizational capacity to optimize their implementation.]]>
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