This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return on Asset (ROA) and Current Ratio. Research population used is financial institutions listed on Indonesia Stock Exchange (IDX). Purposive sampling technique with the criteria of companies that have businesses in the consumer sector and have complete information to process research data was used for sampling method. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test. The results show that Non Performing Loan (NPL), Return on Assets (ROA) and Current Ratios of Financing Institutions have significant differences before and after redit payment delay policy.
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