The main objective of this study is to find out the determinants of rural bank profitability in yogyakarta period 2012-2015. Rural Bank is a financial institution whose main activity accept demand deposits, savings and deposits to society so helps rationalize the developing regions or developing country to finance their progress. As it is necessary to control the quality of rural bank performance which is to see the level of profitability by using Return on Assets ratio. This study uses panel data from annual financial statement data published in in districts / cities from 2012 to 2015. The result shows that capital rate (capital adequacy ratio) has positive and significant impact to ROA. liquidity rate and credit distribution rate (loan to deposit ratio) is not significant to ROA. Asset quality rate (Non- Performing Loan) and operational efficiency rate (BOPO) has significantly negative influence to ROA