<![CDATA[This study aims to analyze the effect of Corporate Governance (CG) mechanisms including the Board of Commissioners, Audit Committee, and Sharia Supervisory Board on the profitability of Islamic Commercial Banks (BUS) in Indonesia, proxied by Return on Assets (ROA). This study is motivated by fluctuating BUS profitability during 2016-2024 amid strengthening sharia governance regulation, while prior findings on the CG profitability relationship remain inconsistent. A quantitative approach is used with panel data from 12 BUS over 2016–2024, selected through purposive sampling. Governance quality is measured using a scoring-based index, with bank age (AGE), leverage (LEV), and non-performing financing (NPF) as control variables. Panel data regression using the Random Effect Model (REM) shows that the Board of Commissioners, Audit Committee, and Sharia Supervisory Board have no significant effect on ROA, while AGE and NPF have a significant negative effect and LEV has no significant effect. These results indicate that the effectiveness of governance mechanisms has not been optimally reflected in BUS financial performance, making the strengthening of all governance organs essential to improving BUS profitability in Indonesia going forward.]]>
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