The purpose of this research is to determine whether there are significant differences in profitability indicators (ROA, ROE and NIM) and solvability indicators (DR) between the financial performance of commercial banks in Indonesia and Malaysia in 2010-2014. This research uses explanatory research with quantitative approach. Data collection techniques in this research is documentation techniques. This research population is commercial banks in Indonesia and Malaysia. The sampling technique in this research using purposive sampling technique, with these techniques elected six samples, that is, Mandiri Bank, Bank Rakyat Indonesia, Bank Central Asia, Maybank, CIMB Group and Public Bank. The results of this research are significant differences in all profitability indicator ratios (ROA, ROE and NIM) and Solvability indicators (DR) financial performance of banks in Indonesia and Malaysia in 2010-2014.