This research aims to analyze factors affecting the financial performance of Pembiayaan Rakyat Sharia Bank (BPRS) in West Java measured by Return On Asset (ROA). In Pembiayaan Rakyat Sharia Bank (BPRS) in West Java, the increasing and the decreasing of ROA can be affected by some financial ratio, such as Financing To Deposite Ratio (FDR), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Operational Efficiency Ratio (REO). This research used data panel regression analysis with the help of Eviews7. The data used were cross section or panel that was done by taking samples of seven BPRS in West Java during the 2014 – 2016 period. The research showed that according to partial ratio, the FDR had significant and positive effect toward ROA, NPF had insignificant and negative effect toward ROA, the CAR had insignificant and positive toward ROA, while the REO had significant and negative effect toward ROA. Simultaneously or collectively the ratio of FDR, NPF, CAR, and REO had significant effect toward the ROA. The ability from the four variables above toward the ROA in this research was 79%, while the rest were affected by other factors out of the research field.