Abstract: This research is aimed to evaluate the influence of Loan to Deposit Ratio (LDR), Loan operational compared with income operational (BOPO), Non-Performing Loan (NPL) toward profitability of Bank Perkreditan Rakyat (BPR) in Sidoarjo regency. Moreover, this research used quantitative research. Furthermore, the population in this research is Bank Perkreditan Rakyat in Sidoarjo regency, there were about 56 banking companies. The technique of data collection used in this research is purposive sampling. The result of this research shows several points such as; 1) BOPO has a negative significant effect toward ROA; 2) LDR has a negative significant effect toward ROA; and 3) NPL has a negative significant effect toward ROA. Indeed, this research is expected to give a contribution to another researcher or policymaker to arrange the advantages strategy for society and stakeholder.