This study aims to examine and analyze the determinants that influence Return on Assets (ROA) and their impact on Asset Growth (AG) partially or simultaneously. Factors affecting ROA and also Asset Growth are specific to Human Capital efficiency (HCE), Structure Capital efficiency (SCE) Capital Employed Efficiency (CEE), Board of Education (BED), and Board of Evaluation (BEV) on Return On Assets (ROA) and Asset Growth (AG). The population of this study is Sharia commercial bank companies in

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... nesia with an observation period from 2014 to 2018 consisting of a sample of 12 Sharia Commercial Bank companies. The data analysis techniques in this study used Multiple Linear Regression analysis by analyzing the effect of corporate governance and Intellectual Capital to the Return On Asset and Asset Growth of the corporate partially and simultaneously. The results of data analysis showed that ROA was partially influenced by a significant positive of HCE and AG was significantly positive by ROA. While simultaneously, all variables significantly influence positively on ROA and Asset Growth.