The purpose of this research is to know determine the effect of financial performance on the non performing loans of a Regional Development Banks listed on the Indonesia Stock Exchange. The independent variables consist of ROA, BOPO, LDR and CAR. while the dependent variable is non performing loans. The total population in this study is 26 Regional Development Banks listed on the Indonesia Stock Exchange. Sampling method using purposive sampling with samples of 15 banks in accordance with certain criteria. Methods of data analysis using multiple linear regression with calculation using SPSS program. The results showed that of financial performance (ROA, BOPO, LDR and CAR) have no significant effect on non performing loans of an period 2013-2018 with results sig > 0,05.