ABSTRAKPenelitian ini bertujuan untuk menganalisis perbandingan tingkat kinerja keuangan Bank Umum Milik Negara (BUMN) dengan Bank Asing Tahun 2020 - 2024. Penilaian tingkat kinerja bank dilakukan menggunakan rasio keuangan yaitu CAR, NPL, ROA, LDR dan BOPO. Populasi dalam penelitian adalah seluruh Bank Umum Milik Negara (BUMN) dan Bank Asing yang terdaftar di Otoritas Jasa Keuangan masing berjumlah 4 Bank BUMN dan 11 Bank Asing. Metode penarikan sampel menggunakan purposive sampling sehingga jumlah sampel didapat 11 bank (4 BUMN dan 7 Bank Asing). Analisis data dilakukan melalui tahapan : statistik deskriptif, uji normalitas dan uji hipotesis dengan menggunakan metode Mann-Whitney Test. Hasil penelitian menunjukkan terdapat perbedaan signifikan Bank BUMN dan Bank Asing pada CAR, NPL dan LDR sedangan pada ROA dan BOPO tidak terdapat perbedaan kinerja keuangan Bank BUMN dengan Bank Asing. Penelitian ini memberikan implikasi bagi manajemen bank, investor, dan akademisi dalam memahami serta mengevaluasi kinerja keuangan bank.Kata kunci : Analisis Perbandingan, Kinerja Keuangan, Bank Umum Milik Negara, Bank Asing. ABSTRACTThis study aims to analyze the comparative financial performance of State-Owned Commercial Banks (BUMN) with Foreign Banks from 2020 to 2024. Bank performance was assessed using financial ratios, namely CAR, NPL, ROA, LDR, and BOPO. The study population comprised all State-Owned Commercial Banks (SOEs) and Foreign Banks registered with the Financial Services Authority (OJK), totaling 4 SOEs and 11 Foreign Banks. The sampling method used purposive sampling, resulting in a sample size of 11 banks (4 BUMN and 7 Foreign Banks). Data analysis was conducted through the following stages: descriptive statistics, normality testing, and hypothesis testing using the Mann-Whitney test. The results showed significant differences between BUMN and Foreign Banks in CAR, NPL, and LDR while there was no difference in the financial performance of BUMN and Foreign Banks in ROA and BOPO. This study has implications for bank management, investors, and academics in understanding and evaluating bank financial performance.Keywords: Comparative Analysis, Financial Performance, State-Owned Commercial Banks, Foreign Banks.