<![CDATA[Abstract This study aims to analyze the effects of liquidity, non-performing financing, corporate social responsibility, and the capital adequacy ratio on financial performance, with the quality of the Sharia Supervisory Board serving as a moderating variable, in Indonesian Sharia commercial banks for the period 2020–2025. The independent variables in this study consist of liquidity, proxied by the Financing-to-Deposit Ratio (FDR); Non-Performing Financing (NPF); Corporate Social Responsibility (CSR); and the Capital Adequacy Ratio (CAR). The dependent variable in this study is financial performance, proxied by Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in a sample of 48 data points. The data analysis methods employed include multiple linear regression and MRA, conducted using SPSS version 22. The results of this study indicate that liquidity, as proxied by the FDR, has no effect on financial performance; non-performing financing has no effect on financial performance; corporate social responsibility has a significant positive effect on financial performance; the capital adequacy ratio has no effect on financial performance; the Sharia Supervisory Board moderates the effect of liquidity on financial performance; while the DPS does not moderate the effects of NPF, CSR, and CAR on financial performance at Indonesian Sharia commercial banks during the 2020–2025 period. Keywords: Liquidity, Non-Performing Financing, Corporate Social Responsibility, Capital Adequacy Ratio, Financial Performance, Sharia Supervisory Board]]>
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