This research aims to determine the effect of Sharia Supervisory Board,
Financing Risk, and Intellectual Capital towards financial performance that is
proxied with ROA (Return On Asset) of Sharia Commercial Bank registered in
the Financial Services Authority Indonesia. This research uses quantitative
methods. The population in this study covers all sharia banks in Indonesia with
the Financial Services Authority during the period of 2009-2018 which amounted
to 13 sharia banks. This study obtained 113 sample data that meets the criteria.
The data analysis method in this study uses multiple linear regression analysis
methods. Based on the results of this study, it can be concluded that
simultaneously the Sharia Supervisory Board, Financing Risk and Intellectual
Capital have positive effect on the company's financial performance (ROA). While
partially, Sharia Supervisory Board (SSB) positively affects the financial
performance (ROA), Financing Risk (NPF) negatively affects financial
performance (ROA), while Intellectual Capital ( IC) has no effect on financial
performance (ROA).