This study aims to investigate the relationship between the characteristics of the Sharia
Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks
(IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019.
The multiple regression results empirically show that SSB with the academic position as professor shows
a significant positive relationship on IBs performance. Meanwhile, SSB with doctoral education has no
positive relationship with IBs performance. Although it is not positively correlated, doctoral education is
still needed but with a background in law or sharia education, economics including finance or accounting,
and muamalah. Educational background is proven to have a significant positive relationship with IBs'
performance. Meanwhile, SSB, which only has a finance or accounting background, does not positively
affect IBs' performance. In addition, GCG shows a very significant positive relationship with the IBs'
performance. It indicates that effective and efficient governance by the Board of Directors, Board of
Commissioners, and SSB through implementing better GCG and sharia principles will improve IBs
performance.