This research analyze the effect of financing risk management, liquidity
risk, and operational risk toward the financial performance of Sharia Rural banks
(BPR). Independent variables used in this study are NPF, FDR and BOPO, while
the dependent variable is ROA. Objects of this research are all Sharia Rural
banks (BPR) in Central Java and DIY. This study used 17 Sharia Rural banks
(BPR) sample’s secondary data obtained form their financial statements published
by the Financial Services Authority (OJK) during 2013-2016 period. The data
collection technique used is porposive sampling while the data analysis technique
used in this research are descriptive statistic, classical assumption test, multiple
regression analysis and hypothesis test. The results showed that simultaneously
NPF, FDR, and BOPO had significant effect on ROA. While the partial, NPF has
a significant negative effect on ROA, FDR has a significant positive effect on
ROA, and BOPO has insignificant effect on ROA.