<![CDATA[The purpose of this study is to identify and examine the impact of OPM, NPM and TATO on the financial performance of IDX issuers before and during the Covid-19 pandemic. This study uses operating profit margin (OPM), net profit margin (NPM) and total assets (TATO) as independent variables and is provided by return on investment (ROA) as performance dependent on financial performance. For this study, 115 manufacturing companies listed on the Indonesia Stock Exchange (IDX) were selected through a systematic selection process. SPSS 25 is used to perform multiple regression analysis techniques. In part, according to research, OPM, NPM and TATO have a significant impact on financial performance (ROA) before and during the Covid-19 pandemic. Simultaneous test results show that OPM, NPM and TATO have a significant influence on financial performance (ROA), both before and during the Covid-19 pandemic]]>
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