This study shows how value is created in Jordanian commercial banks consisting of (13) Jordanian commercial banks which are listed on the Amman Stock Exchange using annual data during the period 2010-2020. The study used the Ordinary Least Squares (OLS) and Panel regression (Fixed Effect Model). The study found the positive and significant effect of (ROA, ROE, bank size, and dividends payout) on the creation value (MV/BV) in Jordanian Commercial Banking, and the negative and significant effect of debt equity ratio on the creation value (MV/BV) in Jordanian Commercial Banking.