<![CDATA[This study aims to analyze the effects of liquidity and solvency on financial performance and examine the role of firm size as a moderating variable in Islamic Commercial Banks listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data from quarterly financial statements. The sample was selected through purposive sampling, resulting in four Islamic Commercial Banks: Bank Syariah Indonesia, Bank BTPN Syariah, Bank Panin Dubai Syariah, and Bank Aladin Syariah. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. Liquidity was measured using the Financing to Deposit Ratio (FDR), solvency using the Debt to Equity Ratio (DER), financial performance using Return on Assets (ROA), and firm size using the natural logarithm of total assets. The results indicate that liquidity has a positive and significant effect on financial performance, whereas solvency has a negative and significant effect on financial performance. Firm size strengthens the effect of liquidity and weakens the negative effect of solvency on financial performance. Simultaneously, all research variables have a significant effect on financial performance. ]]>
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