This study aimed to determine the effect of intellectual capital, profit-sharing ratios, Islamic social reporting, and BOPO on profitability. The population used in this study were Islamic Commercial Banks (BUS) registered in Indonesia Financial Services Authority (OJK) for 2017-2021, which obtained 68 samples. The analysis techniques used in this study were Descriptive Statistics, Classical Assumption Tests, Feasibility Model Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. This study showed that the intellectual capital variable does not affect profitability. The profit-sharing ratio has a negatif effect on profitability. Islamic social reporting negatif affected profitability, and BOPO affected not profitabilityrofitability.