Working Capital Strategy on Profitability before and During the Covid-19 Pandemic in the Indonesia Stock Exchange

The purpose of this study was to determine the effect working capital strategy on profitability before and during Covid-19 pandemic Indonesia Stock Exchange. population used in is restaurant, hotel & tourism sub-sector companies; pharmaceutical sub-sector; as well telecommunications listed Exchange which conducted 2nd quarter 2018 3rd 2021 (14 periods). With a total sample 22 companies. sampling technique carried out using purposive method. This uses secondary data form financial statements obtained from official website Exchangewww.idx.co.id. analysis multiple linear regression with dummy variables. By calculating descriptive statistics, test, multicollinearity autocorrelation heteroscedasticity model fit coefficient different test. results showed that CCC, WCIA, WCFA, Dummy together had significant ROA. CCC has no ROA, WCIA WCFA partially have negative And parallel influence ROA pandemic, an intersecting pandemic.