This study aims to analyze the effect of third party funds, non- performing financing, intellectual capital and BOPO on the financial performance of Islamic commercial banks. The population in this study is Islamic banking registered with the financial services authority (OJK) in the period 2017 to 2021 as many as 62 Islamic banking data in Indonesia. The sampling technique used in this study was porposive sampling with 13 Islamic banks. This study uses multiple linear regression analysis, and classical assumption test. The results of the study show that third party funds and intellectual capital have no effect on the financial performance of Islamic commercial banks, non performing financing and operational costs/operating income have a negative effect on the financial performance of Islamic commercial banks.