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This study aims to Analysis of Financial Performance and Firm Size on Level of Profit Sharing for Mudharabah Deposits. Independent variables used in the study, such as Return On Assets (ROA), The cost-revenue ratio (BOPO), Capital Adequacy Ratio (CAR) and Firm Size. This study used a sample of Islamic Banks registered with Bank Indonesia and the Financial Services Authority 2012-2017 period. Data were collected using purposive sampling technique. The analytical method used is the multiple regression analysis. Based on the results of multiple linear regression analysis, the results of this study indicate that ROA and BOPO no effect on the profit sharing rate of mudharabah deposits. While the CAR dan Size effect on the on the profit sharing rate of mudharabah deposits.