The purpose of this study aims to examine the effect of intellectual capital
variables proxies with iB_VACA, iB_VAHU, and iB_STVA, and IGCG variables
on ROA at Sharia Commercial Banks registered at Bank Indonesia and OJK in
2010-2016. This research uses purposive sampling method to determine the
sample. The observation were 49 observation samples. The analysis technique
used is multiple regression analysis. The result of analysis shows that intellectual
capital variables proxies with iB_VACA have positive and significant effect on
ROA, iB_VAHU have negative and not significant effect on ROA, and iB_STVA
have positive and significant effect to ROA. While IGCG variable has negative
effect and not significant to ROA.