This study aims to examine the effect of equity financing, debt financing of the bank performance with non performing financing as an intervening variable of Islamic Commercial Banks for the period 2016-2019. The data collection method in this study uses the documentation method, namely documenting the financial reports of Islamic Commercial Banks in Indonesia for the period 2016-2019. The population used in this study is all Islamic Commercial Banks for the period 2016-2019. The sample in the study is using a purposive sampling method, so that the research sample obtained is 9 Islamic Commercial Banks within a period of 4 years (2016- 2019). Testing data and hypotheses use multiple regression analysis methods with the help of the SPSS (Statistical Package for Social Sciences) ver.24 program. The results show that the first hypothesis (H1) states that equity financing has not effect and significant of non performing financing (NPF). The second hypothesis (H2) states that debt financing has not effect and significant of non performing financing (NPF). The third hypothesis (H3) states that equity financing has negative effect and significant of return on asset (ROA). The forth hypothesis (H4) states that debt financing has positive effect and significant of return on asset (ROA). The fifth hypothesis (H5) states that non performing financing (NPF) has negative effect and significant of return on asset (ROA). The sixth hypothesis (H6) states equity financing has no direct effect on asset returns (ROA) through non-performing financing (NPF). The seventh hypothesis (H7) states that debt financing has a direct effect on asset returns (ROA) through non-performing financing (NPF). Keyword : equity financing, debt financing, non performing financing, and return on asset.