The purpose of the research was to identify the effect of commissioner board size, the size of the Sharia supervisory board, the size of the board of directors, the size of the independent board of commissioners and the size of the audit committee on ROA and BOPO. This research is an explanatory research with quantitative approach. The population in this research is sharia commercial bank. Samples are sharia banks that are included in national banks and regional banks in 2011-2016. The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results showed that simultaneously the size of the board of commissioners variable (X1), the size of variable the sharia supervisory board (X2), the size of variable the board of directors (X3), the size of variable the independent commissioner (X4), and the size of variable the audit committee (X5) simultaneously had significant effect on ROA and BOPO. Partially, it shows that the variable size of the board of commissioner and sharia supervisory board size variable has a significant effect on ROA, while the variable size of the board of directors, The Independent board of commissioner and The audit committee has xii no significant effect on ROA. In addition, this study also proves that the variable size of the board of commissioners, the size of the sharia supervisory board and the independent board of commissioners has a significant effect on BOPO, while the size of the board of directors and audit committee has no significant effect on BOPO.