ABSTRACT   Bank Indonesia stated in BI Circular Letter No. 9/24 / DPbs in 2007 stated that the assessment of the soundness of a bank is influenced by the CAMELS factor (Capital, Asset Quality, Management, Earnings, Liquidity, Sensitivity to Market Risk). This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) on Return On Assets (ROA) at PT. Bank Syariah Mandiri for the period 2012-2019. The research method used is quantitative and secondary data types from the financial statements of PT. Bank Syariah Mandiri started from the first quarter of the 2012 period to the fourth quarter of the 2019 period so that there were 32 samples of financial statements collected. Based on the research results, it shows that the Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) simultaneously have a significant effect on Return On Assets (ROA), with a value of  Fhitung 110,076 > Ftabel 4,17 and a significance of 0.000 <0.05, then The result of the coefficient of determination on the value of Adjusted R Square (R2) is 0.876 or 87.6%, which means that Return on Assets (ROA) can be influenced by the two variables, namely Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF). While the remaining 12.4% is influenced by other factors outside the research model.   Keywords: Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Return On Asset (ROA)