Kinerja keuangan bank adalah gambaran setiap hasil ekonomi yang mampu di raih oleh bank pada periode tertentu. Kinerja bank merupakan satu hal yang sangat penting karena kinerja merupakan cermin kemampuan bank mengelola sumber daya yang ada. Bank sangat berkepentingan untuk mencapai kinerja yang baik agar kepercayaan masyarakat (nasabah) semakin meningkat. Kinerja keuangan bank dapat diteliti dari laporan keuangan yang dipublikasi. Metode analisis laporan keuangan, salah satunya dengan menggunakan analisis rasio. Adapun rasio yang digunakan adalah Quick Ratio, Banking ratio/loan to deposito ratio, Loan to Asset Ratio, Return On Assets, Biaya Operasi/Pendapatan Operasi, Gross Profit Margin, Net Profit Margin dan Net Interest Margin. Pengujian hipotesis menggunakan Uji Beda dua rata-rata sampel bebas. Objek dalam penelitian ini yaitu PT. Bank Negara Indonesia Tbk dan PT. Bank Rakyat Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, PT. Bank Danamon Tbk dan PT. Bank CIMB Niaga Tbk dimana data yang digunakan yaitu data sekunder periode 2009-2013. Hasil perhitungan dan analisis uji t menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara Bank Pemerintah dan Bank Umum Swasta Nasional yang dilihat dari rasio Quick Ratio, Return On Assets, Biaya Operasi/Pendapatan Operasi, Gross Profit MargindanNet Profit Margin. Kata kunci : Kinerja Keuangan, rasio likuiditas, rasio profitabilitas

The financial performance of the bank is a picture every economic results achieved by the bank is able to in a certain period. Bank performance is one thing that is very important because the performance is one thing that is very important because the performance is a reflection of the ability of banks to manage existing resources. Banks are very concerned to achieve performance good that public confidence (customers) is increasing.The financial performance of banks can be researched from published financial statements. Method analysis of financial statements, one of them by using ratio analysis. The ratio used is Quick Ratio, Banking ratio/loan to deposito ratio, Loan to Asset Ratio, Return On Assets, Biaya Operasi/Pendapatan Operasi, Gross Profit Margin, Net Profit Margin and Net Interest Margin. Hypothesis testing using two different test average free samples. The object of this research is PT. Bank Negara Indonesia Tbk and PT. Bank Rakyat Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, PT. Bank Danamon Tbk and PT. Bank CIMB Niaga Tbk where data used are secondary data 2009-2013. The results of calculation and analysis of t test showed that there was no significant difference between the Bank and the Government of the National Private Banks seen from Quick Ratio, Return On Assets, Biaya Operasi/Pendapatan Operasi, Gross Profit MarginandNet Profit Margin. Keywords: financial performance, liquidity ratios, profitability ratios ?

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