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Purpose: This study aims to analyze the effect of ICG (Islamic Corporate Governance) and IAH (Investment Account Holders) on the performance of Sharia banks in Indonesia as proxied by Mudharabah financing, Musyarakah financing, ROA (Return on Assets), and ROE (Return on Equity). 110 data used in this study are in the form of financial statements of Sharia banks in Indonesia for the period of 2010 – 2019 Design/methodology/approach: This study uses quantitative method and multiple regressiondoi:10.29138/ijebd.v4i5.1471 fatcat:b7wglzhzjnbr5a4stsxc32gvc4