%0 Thesis %9 Skripsi %A Aulia Nur Rohmah, NIM.: 21108020117 %B FAKULTAS EKONOMI DAN BISNIS ISLAM %D 2025 %F digilib:75755 %I UIN SUNAN KALIJAGA YOGYAKARTA %K ISR, ICG, FDR, NPF, ROA, Bank Umum Syariah %P 139 %T PENGARUH ISLAMIC SOCIAL REPORTING (ISR), ISLAMIC CORPORATE GOVERNANCE (ICG), LIKUIDITAS DAN NPF TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2019-2024 %U https://digilib.uin-suka.ac.id/id/eprint/75755/ %X study aims to examine the influence of Islamic Social Reporting (ISR), Islamic Corporate Governance (ICG), liquidity (FDR), and Non-Performing Financing (NPF) on the financial performance of Sharia Commercial Banks in Indonesia as measured by Return on Assets (ROA) during the 2019–2024 period. This study used panel data from ten banks and analyzed with Random Effect model panel data regression. The results showed that only FDR had a significant positive effect on ROA. Meanwhile, ISR, ICG, and NPF have no significant effect. Simultaneously, all four variables affect ROA. These results confirm that a healthy level of liquidity plays an important role in supporting the financial performance of Islamic banks. %Z Dr. Jeihan Ali Azhar, S.Si., M.E.I.