This study intends to examine the influence of Islamic Corporate Governance (ICG) and Intellectual Capital (IC) on the Performance of Sharia Commercial Banks (BUS) as measured by the Maqashid Shariah Index (MSI). The population used is the Sharia Commercial Bank registered at Bank Indonesia in the 2014-2018 period. Sampling uses a purposive sampling method. The research sample used is 12 Islamic Commercial Banks registered at Bank Indonesia in the 2014-2018 period. This research uses a quantitative approach by utilizing secondary data sources. The analysis technique used is multiple linear regression analysis using the IBM SPSS Statistics 25 program. The results of the study indicate that Islamic Corporate Governance is partially unable to influence the performance of the Maqashid Shariah Index. Meanwhile, IntellectualCapital is partially able to influence positively and significantly on the performance of the Maqashid Shariah Index. Simultaneously, the results show that ICG and IC affect the Maqashid Shariah Index. In these results, ICG has a negative effect and IC has a positive effect on the performance of the Maqashid Shariah Index.