Abstract :
The purpose of this research is to examine the impact of Intellectual Capital
(VACA, VAHU, STVA), the quality of the implementation of Good Corporate
Governance (composite value), and Capital Structure (CAR) to Financial
Performance (ROA) of Sharia Banking in Indonesia. This is an associative research
and data used in this research were quantitive data, which taken from company?s
financial statement and implementation report of GCG which audited in Bank
Indonesia during 2012-2016. The population in this research is sharia bank in
Indonesia which amounted to 13 banks, These are 9 samples. Technique of multiple
linear regressions on panel data is used approach using Fixed Effect Model.
Simultaneous test in hypothesis results shows that VACA, VAHU, STVA,
composite value, and CAR have significant effect to financial performance of
Sharia Bank in Indonesia during 2012-2016. Partial test in hypothesis result shows
that VACA and VAHU have positive insignificant effect to financial performance
(ROA), STVA and composite value have negative significant effect to financial
performance (ROA) of Sharia Banking in Indonesia during 2012-2016.