This study aims to analyze and obtain empirical evidence on the Sharia
Supervisory Board, Audit Committee, Institutional Ownership, and Company Size
on Financial Performance. The population used in this study are a Sharia
Commercial Banks registered with the Financial Services Authority during 2016-
2020. The sampling technique used was purposive sampling technique to obtain a
sample of 14 companies with 70 observations. The analysis technique in this study
is multiple regression analysis uses SPSS 20. The results of the multiple
regression analysis show that institutional ownership have a negative effect on
financial performance. In contrast, the sharia supervisory board, audit committee,
company size do not effect financial performance.