Abstract. This study aims to determine whether or not there is the effect of the cost of loanable funds, overhead costs, risk factors, capital adequacy ratios and loan to deposit ratios on return on assets in the case studies of state-owned banks in the period of 2016 and 2017. This research was conducted with the aim to find out which independent variables influence more strongly on the dependent variable. This research includes the type of descriptive research and verification research. Samples are taken based on population, where samples taken are 4 (four), namely PT. Bank Negara Indonesia (Persero), Tbk, PT. Bank Rakyat Indonesia (Persero), Tbk and PT. State Savings Bank (Persero), Tbk and PT. Bank Mandiri (Persero), Tbk. The analysis used to determine the effect of the magnitude of the cost of loanable funds, overhead cost, risk facor, capital adequacy ratio and loan to deposit ratio on return on assets using simple linear regression analysis methods and multiple linear regression analysis methods. While the analysis tool used is the SPSS 17.0 program aid. The results of the study based on simple regression analysis, risk factors and loan to deposit ratio affect the return on assets. While based on multiple regression analysis, the cost of loanable fund, overhead cost, risk facor, capital adequacy ratio and loan to deposit ratio have an effect on return on assets. So that each independent variable simultaneously affects the dependent variable.Keyword: cost of loanable fund, overhead cost, risk facor, capital adequacy ratio and loan to deposito, return on assets.Abstrak. Penelitian ini bertujuan untuk mengetahui terdapat atau tidak pengaruh cost of loanable fund, overhead cost, risk facor, capital adequacy ratio dan loan to deposito ratio terhadap return on assets pada studi kasus bank Badan Usaha Milik Negara periode triwulan tahun 2016 dan 2017. Penelitian ini dilakukan dengan tujuan untuk mengetahui variable independent mana yang mempengaruhi lebih kuat terhadap variable dependen. Penelitian ini termasuk jenis penelitian deskriptif dan penelitian verifikatif. Sampel diambil berdasarkan populasi, dimana sampel yang diambil berjumlah 4 (empat) yaitu PT.Bank Negara Indonesia (Persero), Tbk, PT.Bank Rakyat Indonesia (Persero), Tbk dan PT. Bank Tabungan Negara (Persero), Tbk dan PT. Bank Mandiri (Persero), Tbk. Analisis yang digunakan untuk mengetahuipengaruh besarnya cost of loanable fund, overhead cost, risk facor, capital adequacy ratio dan loan to deposito ratio terhadap return on assets menggunakan metode analisis regresi linier sederhana dan metode analisis regresi linier berganda. Sedangkan alat analisis yang digunakan adalah alat bantu program SPSS 17.0. Hasil penelitian berdasarkan analisis regresi sederhana, risk factor dan loan to deposito ratio berpengaruh terhadap return on assets. Sedangkan berdasarkan analissi regresi berganda, cost of loanable fund, overhead cost, risk facor, capital adequacy ratio dan loan to deposito ratio berpengaruh terhadap return on assets. Sehingga secara simultan setiap masing-masing variable independen mempengaruhi variable dependen.Kata Kunci: cost of loanable fund, overhead cost, risk factor, capital adequacy ratio dan loan to deposito, return on assets.