Abstract. This study aims to analyze the comparison of financial performance as well as analyze whether there are differences in financial performance between districts/cities in West Java Province during 2009-2013. The research used the descriptive method with quantitative data analysis technique of financial ratios as well as T test and Mann-Whitney test. The results showed that city government has a higher level of independence ratio than the district. The district effectiveness ratio is very effective with an average of 120.06%. T and Mann-Whitney test results showed no difference between effectiveness ratio, while independence ratio showed the difference.Keyword: Financial performance; Effectiveness Ratio; Independence Ratio Abstrak.Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan serta menganalisis apakah terdapat perbedaan kinerja keuangan antara kabupaten/kota di Provinsi Jawa Barat selama 2009-2013. Penelitian menggunakan metode deskriptif dengan teknik analisis data kuantitatif rasio keuangan serta uji T dan uji Mann-Whitney. Hasil penelitian menunjukkan pemerintah kota mempunyai tingkat rasio kemandirian lebih tinggi dibandingkan kabupaten. Rasio efektivitas kabupaten/kota sangat efektif dengan rata-rata 120.06%. Hasil uji T dan Mann-Whitney menunjukkan tidak terdapat perbedaan antara rasio efektivitas, sedangkan rasio kemandirian menunjukkan perbedaan.Kata Kunci: Kinerja Keuangan; Rasio Efektivitas; Rasio Kemandirian