“…This finding reinforces the results of previous research, namely Faozan (2013), which states that ICG in Islamic banking is a management system designed to improve bank performance, protect stakeholder interests, and improve compliance with legislation and generally applicable ethical values. This result is also in line with other previous studies (Ado, 2016;Al-Baidhani, 2013;Al-Hussain, 2009;Choudhury & Hoque, 2004;Dalwai et al, 2014;Hamza, 2013;Hassan Al-Tamimi, 2012;Quttainah, 2012;Sam'ani, 2008;Rehmans & Mangla, 2010;Yaghoobnezhad, Nikoomaram, & Salteh, 2012). The influence of IC on ROA gives significant results for Islamic banking in Indonesia, which means that IC has a positive effect on ROA.…”