This study aims to analyze Financial Performance Difference Devisa Bank of Listed and Not Listed at Indonesia Stock Exchange Based On Rgec Method. Proxies taken from each element are NPL and LDR ratio from Risk Profile, self-assessment from each bank's GCG Report, ROA ratio from Earnings, and CAR ratio from Capital. Data is collected through the website of each banking in the period of 2014-2016 and based on predetermined criteria, then obtained the sample of 34 banks. The data is analyzed using Mann-Whitney Test for data that is not normally distributed using IBM SPSS 19. Based on the results of the research, it is found that there are significant differences in NPL, LDR, GCG, ROA ratio between devisa bank of listed and not listed, but it’s not found there are significant differences in CAR.