This study aims to analyze and prove empirically the influence of the Size of the Sharia Supervisory Board, Educational Qualifications of the Sharia Supervisory Board, Reputation of the Sharia Supervisory Board, Intellectual Capital, and Capital Adequacy on financial performance. The population in this study are Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the 2017-2021 period. The sampling technique used purposive sampling method and obtained a sample of 56 samples that met the criteria. The analysis technique used is multiple regression analysis. The results of this study indicate that the size of the sharia supervisory board and the educational qualifications of the sharia supervisory board have no effect on financial performance. The reputation variable of the sharia supervisory board has a positive effect on financial performance. Intellectual capital and capital adequacy variables have no effect on financial performance.