: This study aims to analyze what variables affect the efficiency of Islamic Commercial Banks in Indonesia. Design/methodology/approach: This study uses secondary data involving 9 Islamic Commercial Banks that report quarterly financial statements in full to the Otoritas Jasa Keuangan. The period used is during the first to fourth quarters of 2016 – the first to fourth quarters of 2021. This study uses Data Envelopment Analysis with the help of DEAP software version 2.1 and Tobit Regression Analysis with the help of STATA software version 14.2. Findings: The results of this study indicate that the variables of Third Party Funds, ROA and ROE have no positive and insignificant effect on the efficiency value. Meanwhile the variables FDR and Operating Cost of Operating Income have no negative and insignificant effect on the efficiency value. Variables CAR and Operating Expenses Operating Income have positive and significant effect on the value of efficiency. However, the variables of Bank Size and NPF have negatif and significant effect on the efficiency value.

Keywords : Efficiency Determinant, Data Envelopment Analysis, Tobit Regression Analysis, Islamic Commercial Bank