ABSTRACT The purpose of this study is to examine and analyze the differences in financial performance before and after the state-owned bank Bank Indonesia Regulation No.13/1/PBI/2011 and see the extent of improved financial performance of SOEs banks after the introduction of Bank Indonesia Regulation No.13 / 1 / PBI / 2011. The population in this study are all state-owned bank listed in Bank Indonesia. The entire population use in this study are four state-owned bank listed in Bank Indonesia, Bank BNI, Bank BRI, Bank BTN, and Bank Mandiri. The data used is the quarterly financial report during 4 years (2007-2010) before Bank Indonesia Regulation No.13/1/PBI/2011 and during 4 year (2012-2014) after Bank Indonesia Regulation No.13/1/PBI/2011. Paired sample t-test and descriptive statistic were used to analyze the data. The results of this study shows that, there are differences and financial performance improvement before and after the state-owned bank Bank Indonesia Regulation No.13/1/PBI/2011. In the assessment of financial performance improvement by using the LDR, state-owned banks before Bank Indonesia Regulation No.13/1/PBI/2011 has a better performance compared to the financial performance of state-owned banks after Bank Indonesia Regulation No.13/1/PBI/2011. Meanwhile, in the assessment of financial performance improvement by using the ratio of NPLs, ROA, BOPO and CAR, state-owned banks have increased after the establishment of Bank Indonesia Regulation No.13/1/PBI/2011. Keywords: The financial performance, soundness of banks, the NPL, LDR, ROA, BOPO, CAR, state-owned banks and Bank Indonesia Regulation No.13/1/PBI/2011. ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis perbedaan kinerja keuangan Bank BUMN sebelum dan sesudah Peraturan Bank Indonesia No.13/1/PBI/2011 serta melihat sejauh mana peningkatan kinerja keuangan perbankan BUMN setelah diberlakukan Peraturan Bank Indonesia No.13/1/PBI/2011. Populasi dalam penelitian ini adalah seluruh Bank BUMN yang terdaftar di Bank Indonesia. Seluruh populasi dalam penelitian ini adalah 4 Bank BUMN yang listing di Bank Indonesia, yang terdiri dari Bank BNI, Bank BRI, Bank BTN, dan Bank Mandiri. Data yang digunakan adalah laporan keuangan triwulan Bank BUMN selama 4 tahun (2007-2010) sebelum Peraturan Bank Indonesia No.13/1/PBI/2011 dan selama 4 tahun (2012-2014) sesudah Peraturan Bank Indonesia No.13/1/PBI/2011. Teknik analisis data menggunakan analisis uji beda sampel berpasangan dan analisis data statistik deskriptif. Hasil penelitian ini menunjukkan bahwa secara keseluruhan, terdapat perbedaan dan peningkatan kinerja keuangan Bank BUMN sebelum dan sesudah Peraturan Bank Indonesia No.13/1/PBI/2011. Dalam penilaian peningkatan kinerja keuangan dengan menggunakan rasio LDR, Bank BUMN sebelum Peraturan Bank Indonesia No.13/1/PBI/2011 memiliki kinerja yang lebih baik dibandingkan dengan kinerja keuangan Bank BUMN sesudah Peraturan Bank Indonesia No.13/1/PBI/2011. Sementara, dalam penilaian peningkatan kinerja keuangan dengan menggunakan rasio NPL, ROA, BOPO, dan CAR Bank BUMN mengalami peningkatan sesudah diterapkannya Peraturan Bank Indonesia No.13/1/PBI/2011. Kata Kunci : Kinerja keuangan, kesehatan bank, NPL, LDR, ROA, BOPO, CAR, Bank BUMN, dan Peraturan Bank Indonesia No.13/1/PBI/2011.