This study is intended to analyze the performance of Sharia banks in Indonesia through the alleged influential factors, namely efficiency and finance to deposit ratio. This research to analysis (1) Efficiency (BOPO), Finance to Deposit Ratio and Returns on Asset at Sharia Commercial Banks in Indonesia in 2012-2017, (2) Effect of Efficiency (BOPO) and Financing to Deposit Ratios on Return on Asset at Sharia Commercial Banks in Indonesia. This study uses annual financial report data issued by each bank in 2012-2017. The total population in this study was 13 banks, after passing through purposive sampling, the number of samples used was 8 banks. The method used is the descriptive method and a quantitative method with panel data analysis. Based on the results of the research show: (1) Efficiency, Finance to Deposit Ratios and Returns on Asset at Sharia Commercial Banks in Indonesia from year to year which is being updated. (2) Efficiency has negative effect and significantly on Return On Asset while Finance to Deposit Ratio has positive effect and insignificant effect on Return On Assets. Keywords: Efficiency, Financing to Deposit Ratio, Return on Assets, Sharia Banks