Abstract. Return On Equity is a basic factor for assessing profitability through the company's profit growth rate. This study examines the effect of Board of Commisioner, Islamic Social Reporting, Third Party Funds on Return On Equity. The object of this research is Islamic Banking which is registered with the Financial Services Authority in the 2016-2018 period. The sample research technique was carried out using a purposive sampling method and obtained a research sample of 11 Islamic commercial banks registered with the Financial Services Authority in the 2016-2018 period. The type of data used is secondary data in the form of financial reports and bank annual reports. This study uses multiple linear regression analysis, classic assumption test, and hypothesis testing. The results of the study using multiple regression analysis indicate that Board of Commisioner and Islamic Social Reporting disclosures do not have a significant effect on Return On Equity, Third Party Funds have a significant effect on Return On Equity. The results of the F-test state that the independent variables together have a significant effect on the dependent variable.Keyword : Board of Commisioner, Islamic Social Reporting, Third Party Funds, Return On EquityAbstrak. Return On Equity merupakan  suatu  faktor  dasar  untuk menilai profitabilitas melalui tingkat  pertumbuhan  laba  perusahaan. Penelitian ini menguji pengaruh Dewan Komisaris Independen, Islamic Social Reporting, Dana Pihak Ketiga terhadap Return On Equity. Objek penelitian ini adalah Perbankan Syariah yang terdaftar di Otoritas Jasa Keuangan pada periode 2016-2018. Teknik penelitian sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 11 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan pada periode 2016-2018. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan bank tersebut. Penelitian ini menggunakan analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis . Hasil penelitian dengan menggunakan analisis regresi berganda menunjukkan bahwa Dewan Komisaris Independen dan pengungkapan Islamic Social Reporting tidak berpengaruh signifikan terhadap Return On Equity, Dana Pihak Ketiga berpengaruh signifikan terhadap Return On Equity. Hasil uji-F menyatakan bahwa variabel-variabel bebas secara bersama-sama berpengaruh signifikan terhadap variabel terikat. Kata kunci: Dewan Komisaris Independen, Islamic Social Reporting, Dana Pihak Ketiga, Return On Equity