This study aims to examine the effect of liquidity, leverage, and company size on
financial performance. The population used in this study is Islamic commercial
bank companies registered with OJK in 2017-2022. The samples in this study
were selected using purposive sampling method, obtained by 18 companies. Data
were retrieved using multiple linear regression with the SPSS program. In this
study the independent variable liquidity is measured using financing depoisit to
ratio (FDR), leverage is measured using debt to equity ratio (DER), and company
size is measured using size (SIZE). Financial performance in this study was used
as the dependent variable, measured using return on assets (ROA). Overall
research results show that the liquidity and leverage variables have a negative
and significant effect on financial performance, while company size has a positive
and significant effect on financial performance.