Differences in financial performance before and after the implementation of
digital finance in banking sector companies listed on the Indonesia Stock Exchange
(IDX) is the aim of this research. The data used is secondary data obtained from the
official website of the IDX or the company's official website. The sample selection
used purposive sampling with a total sample of 35 banking companies. The proxies
used to measure financial performance are Return on Assets (ROA) and Return on
Equity (ROE). Hypothesis testing was done with the Wilcoxon signed ranks test.
The results of this study indicate that there are differences in ROA and ROE two
years before and after the implementation of digital finance. This research can
provide an overview of financial performance before and after the implementation
of digital finance has decreased both proxied using ROA and ROE.