Islamic Corporate Social Responsibility, Leverage And Liquidity On Financial Performance Moderated By Company Size

Financial performance has a vital role in the company; good financial can positively impact company. This study examines and demonstrates influence of Islamic corporate social responsibility (ICSR), leverage, liquidity on performance, which is moderated by firm size. The research population company registered Jakarta Index 30 (JII 30) for 2017-2021. sample this ten companies obtained from purposive sampling method. data analysis technique uses Moderated Regression Analysis (MRA). measured using return assets (ROA), leverage debt to equity ratio (DER), proxied current (CR), ICSR several predetermined indicators. results showed that no significant positive negative performance. Company size cannot moderate but complement existing theories results. It be reference improving enhancing their as well investors evaluate obtain certainty investment.