The effects of Sharia compliance on non-financial firms to resilience is analyzed using ROA, ROE, DER, Firm Size, and Book to Market ratio as the control variables in this research. The sample used in this research is the ISSI index of the Indonesia Stock Exchange during 2020-2021. This research seeks to examine the effect of sharia compliance on resilience in the COVID-19 era. The result of fixed effect model regression shows that sharia compliance has a significant negative effects on resilience. This can be caused by the firm’s operational and financial limitations that arise when the company meets the criteria for sharia shares.
