*Abstract*

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*This study aims to determine the effect of the internal control efektivitias credit on return on assets ( roa ) in PD BPR BKK Pecan Branch Purworedjo In this study using data analysis methods used are : product moment correlation , simple regression , the coefficient of determination and t test .*

*Based on the results of the study were obtained as follows : Great relationship between the variable system of internal control and return on assets ( ROA ) is equal to -0.779 , then the degree of relationship between the two variables is strong . Negative correlation indicates that the relationship between the effectiveness of internal control and the Return on Assets ratio is not unidirectional . That is , if the effectiveness of internal control is enhanced the Return on Assets ratio will decrease . From the multiple regression calculations obtained regression equation Y = 52.994-.530 X. This means that , if the value of the variable effectiveness of internal control in the research object is equal to zero , then the variable rate or magnitude of the ratio of return on assets will amount to 52.994 .*

*The magnitude of the coefficient of determination ( R2 ) is found to be 0.607 , this means that the amount of return on assets ( ROA ) in PD BPR BKK Purworedjo Pecan Branch by 60.7 % influenced by the internal control system variables while the remaining 39.3 % received the contribution of these factors any other cause which in this case is liquidity , solvabiltas , Net Profit Margin , Return on Investment and management aspects . Testing the hypothesis generates the internal control system variables of t ( X ) of -2.154 . So the value of t is less than t table ( 1.646 < 3.182 ) or sig value of 0.120 ( P > 0.05 ) , so that the internal control system variables ( X ) has no effect on the amount of return on assets ( ROA ) of banks ( Y ) . This means that the working hypothesis ( Ha ) proposed that there is a positive and significant effect among variables of the internal control system of the return on assets ( ROA ) was rejected .*

**Keyword****s : internal control , return on assets , liquidity , solvency**