Analisis Perbandingan Kinerja Keuangan Pada Bank Neo Commerce dan Bank Amar Indonesia

The purpose of this study is to compare the financial performance of Bank Neo Commerce and Bank Amar Indonesia. This research employs a quantitative approach using data obtained from the banks' annual and quarterly financial reports. The population in this study includes all digital banks listed on the Indonesia Stock Exchange. The sample used in this research consists of the annual and quarterly financial reports of Bank Neo Commerce and Bank Amar Indonesia for the years 2021–2023. The data analysis method utilizes the RGEC model (Risk Profile, Good Corporate Governance, Earnings, and Capital). Normality tests, Independent Sample t-Test, and Mann-Whitney U Test were employed to identify significant differences between the banks. The results reveal significant differences in the NPL, LDR, ROA, NIM and CAR ratios between Bank Neo Commerce and Bank Amar Indonesia, with no significant difference found in the NIM ratio. Bank Amar Indonesia demonstrated superior Good Corporate Governance compared to Bank Neo Commerce. Overall, the financial performance of Bank Amar Indonesia is healthier than that of Bank Neo Commerce.