ABSTRACT This study aims to know and analyze the financial performance of Sharia Commercial Banks; to know and analyze the financial performance of conventional Commercial Bank and to know and analyze better financial performance between sharia bank and conventional commercial bank in terms of its financial ratios. The number of samples in the study is banking companies listed on the BEI as much as 6 conventional banks and 6 sharia banks. The analysis technique used two different test of average (independent sample t-test). Comparison of financial performance between Sharia Commercial Bank and Conventional Commercial Bank, seen from the result of better ratio analysis of LDR financial performance between Sharia Commercial Bank and Conventional General is Conventional Commercial Bank. Judging from the result of BOPO ratio analysis better its financial performance between Sharia Commercial Bank and Conventional Commercial Bank is Conventional Commercial Bank. Judging from the result of better ROA ratio analysis, its financial performance between Sharia Commercial Bank and Conventional Commercial Bank is a Conventional Commercial Bank. Judging from the result of better CAR ratio analysis, its financial performance between Sharia Commercial Bank and Conventional Commercial Bank is Sharia Commercial Bank. Judging from the result of better ratio analysis of NPL financial performance between Sharia Commercial Bank and Conventional Commercial Bank is Sharia Commercial Bank.