This study aims to examine the effect of Intellectual Capital consisting of HCE, SCE, CEE and RCE measured using the MVAIC ™ method on earnings before interest and taxes of Sharia Commercial Banks in Indonesia. Types of research is descriptive quantitative. The sample was selected using purposive sampling method. Total sample used 8 banks. Data analysis technique by STATA 13 panel data regression. The results of the analysis showed that HCE, SCE, CEE and RCE simultaneously had a positive and significant effect on EBIT. Then partially, HCE has a significant positive effect on EBIT, while SCE, CEE and RCE have no effect on EBIT.