Accounting Auditor Reputation Capital Adequacy Ratio (CAR) Capital Intensity Corporate Social Responsibility (CSR) Financing to Deposit Ratio (FDR) and Bank Syariah Firms Size ISR index Leverage Return on Assets Return on Assets (ROA) Return on Equity (ROE) Tax Tax Avoidance akuntansi syariah bank syariah growth opportunities hedging decision leverage liquidity profit sharing ratio profitability