Edikha Setyaningtyas, “Comparative Analysis of The Financial Performance of PT DBS Bank Indonesia Before and After The Acquisition for the 2016-2019” Thesis of Accounting Departement State of Polytechnic of Semarang, Theresia Tyas Listyani, S.E., M.Si., Dra. Nurul Hamida, M.Pd., October 2020, 75 Pages. This study aims to determine the financial performance and health conditions of PT Bank DBS Indonesia before and after the acquisition in 2016-2019. This research uses the Risk-Based Bank Rating method using credit risk that is proxied by Non-Performing Loan (NPL), liquidity risk that is proxied by Loan to Deposits Ratio (LDR), earnings that are proxied by Return On Assets (ROA) and Net Interest Margin (NIM), and capital that is proxied by Capital Adequacy Ratio (CAR). This research uses a quantitative approach using secondary data obtained from the official website of PT Bank DBS Indonesia. The method used to test the hypothesis is paired sample t-test. The results showed that the Return On Assets (ROA) and Capital Adequacy Ratio (CAR) variables had significant differences in financial performance before and after the acquisition. Meanwhile, the Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) varibles had no significant differences in financial performance before and after the acquisition.