This study aims to determine the development of the Capital Adequacy Ratio, Allowance for Impairment of Credit Losses (CKPN), and Return On Assets, and also to determine the influence of Capital Adequacy Ratio and the Allowance for Impairment of Credit Losses (CKPN) on Return On Asset both partially and simultaneously at PT. Bank Pembangunan Daerah Jawa Barat dan Banten , Tbk 2010-2017 period. The method of research used both descriptive and verification method. The data used are secondary data with the literature study of data collection techniques and study documentation obtained from www.bpd.co.id. The instrument of statistical analysis used are the classical assumption test, multiple linear regression, coefficient of correlation, coefficient of determination, t test, and F test. The results showed that partially Capital Adequacy Ratio has negative affect to the Return On Asset. And Allowance for Impairment of Credit Losses (CKPN) also has positif effect also on Return On Assets. Simultaneously relationships Capital Adequacy Ratio and the Allowance for Impairment of Credit Losses (CKPN) on Return On Asset is strong with a coefficient of correlation 0.554 and the coefficient of determination 30.7% while the remaining 69.3% is influenced by variable that were not observed .