The purpose of this study is to determine the effect of Debt Financing, Equity Financing, Non Performing Financing and Capital Adequacy Ratio on Profit Expense Ratio (Case Study on Indonesian Sharia Commercial Banks under the Financial Services Authority for the 2015-2019 Period). The independent variable in this study is Debt Financing, Equity Financing, Non Performing Financing and Capital Adequacy Ratio while the dependent variable is Profit Expense Ratio (PER). The population in this study were Islamic commercial bank companies in the 2015-2019 period. The data collection technique used was purposive sampling, in order to obtain a sample of 8 companies with 40 data that match the criteria. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple regression analysis test, statistical hypothesis test. The results of this study indicate that the Debt Financing (DF), Equity Financing (EF) and Capital Adequacy Ratio (CAR) variables have no effect on the Profit Expense Ratio (PER). However, the Non Performing Financing (NPF) variable has a negative effect on the Profit Expense Ratio (PER).