<p><em>Non performing financing (NPF) and operating cost to operating income (BOPO) in sharia</em><em> banks registered in the Financial Services Authority</em><em> are decrease or increase annually, but profitability not always decrease or increase. This is caused by the different condition of financing and cost efficiency each banks. </em><em>The </em><em>purpose </em><em>of this </em><em>research</em><em> is</em><em> </em><em>to examine and analyze </em><em>the </em><em>factors that determines profitability achievement consist of non performing financing and operating cost to operating income.</em></p><p><em>This study </em><em>use</em><em> descriptive analysis and verification method with quantitative approach. This study use a sample of saturated, 14 </em><em>sharia</em><em> banks registered in the Financial Services Authority 2010-2018. The </em><em>obtained </em><em>data is an annual publication of financial statements for 9 years in 2010-2018. The data analysis technique used is multiple linear regression analysis.</em></p><p><em>The result showed that </em><em>profitability achievement is determined by non performing financing. Other than that, </em><em>profitability achievement dominantly determined by operating </em><em>cost</em><em> to operating income. This is showed that profitability achievement is determined by non performing financing and operating </em><em>cost</em><em> to operating income.</em></p><p><em>Keyword: </em><em>non performing financing</em><em> (NPF), </em><em>operating cost to operating income (BOPO),  </em><em>profitability (ROA).</em><em></em></p>