The purpose of this study is to analyze the influence of intellectual capital, disclosure of corporate social responsibility and the application of good corporate governance to Islamic banking financial performance that proxied by ROA. The population used in this study is all Sharia Commercial Banks in Indonesia for the period 2012-2017. The sampling method used in this study was purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that intellectual capital and the application of good corporate governance have a positive effect on financial performance. Meanwhile, disclosure of corporate social responsibility have no effect on financial performance.