Akuisisi merupakan penggabungan usaha dengan cara pengambilalihan atas saham atau aset perusahaan lain dengan tujuan untuk penambahan modal inti. Akuisisi diharapkan dapat meningkatkan kinerja dan memenuhi kriteria standar kecukupan modal yang selanjutnya dapat saling bersinergi untuk tujuan tertentu. Tujuan penelitian untuk mengetahui apakah ada perbedaan Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) sebelum dan sesudah akuisisi pada Bank Sinar Bali. Penelitian dilakukan pada Bank Sinar Bali periode sebelum akuisisi 2002-2008 semester I dan sesudah akuisisi periode 2008 -2014 semester II. Jenis data adalah data kuantitatif yang bersumber dari Bank Sinar Bali. Pengumpulan data menggunakan metode observasi terhadap laporan keuangan Bank Sinar Bali periode 2002-2014. paried sampels t-test digunakan sebagai alat analisis. Hasil analisis menunjukan bahwa tidak terdapat perbedaan yang signifikan pada kinerja keuangan ROA, BOPO, LDR, dan NPL sebelum dan sesudah akuisisi. ABSTRACT Acquisition of a business combination by way of a takeover for the shares or assets of another company with the aim to increase the core capital. Acquisitions are expected to improve performance and meet the criteria for capital adequacy standards which can then be synergized for a particular purpose. The aim of research to determine whether there are differences Return on Assets (ROA), Operating Expenses Operating Income (ROA), Loan to Deposit Ratio (LDR), and Non-Performing Loans (NPL) before and after the acquisition of Bank Sinar Bali. The study was conducted at the Bank Sinar Bali 2002-2008 period prior to the acquisition of the first half and after the acquisition of the second half of the period 2008 -2014. This type of data is quantitative data sourced from Bank Sinar Bali. Collecting data using the method of observation on the financial statements of Bank Sinar Bali period 2002-2014. paried the samples t-test was used as an analytical tool. Results of the analysis showed that there was no significant difference in financial performance ROA, ROA, LDR, and NPL before and after the acquisition.