The purpose of this study was to determine the effect of intellectual capital, nonperforming
financing, financing to deposit ratio, and operating expenses on
operating income on the financial performance of Islamic commercial banks
proxied by return on assets. The population used in this study is Islamic commercial
banks registered with the Financial Services Authority (OJK) in 2015-2021. The
sample in this study was 89 sample data selected using purposive sampling. Data
were retrieved using multiple linear regression. The results showed that Intellectual
Capital (VAIC), Structural Capital Efficiency (SCE) and Capital Employed
Efficiency (CEE), and Financing To Deposit Ratio (FDR) had a positive effect on
the financial performance of Islamic commercial banks proxied by Return On
Assets (ROA), operating expenses operating income (BOPO) had a negative effect
on the financial performance of Islamic commercial banks proxied by Return On
Assets (ROA). While Human Capital Efficiency (HCE) and Non Performing
Financing (NPF) have no effect on the financial performance of Islamic
commercial banks proxied by Return On Assets (ROA).