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The COVID-19 pandemic has impacted company performance in Indonesia, especially in banking companies. This study discusses the effect of leverage, liquidity, and operating cash flow on the performance of banking sector companies on the Indonesia Stock Exchange during COVID-19. This study uses quantitative methods and secondary data, with a population of 105 banking and non-bank companies listed on the Indonesia Stock Exchange (IDX). Sample selection is done using the purposive sampling technique, resulting in 39 conventional banks meeting the criteria for banking companies from 2020 to 2022. The object of research is banking sector companies listed on the Indonesia Stock Exchange (IDX). The analysis test used in this research is multiple linear regression. The results of the t-test show that the independent variables leverage (DAR) and liquidity (LDR) have a significant but negative effect on the dependent variable company performance (ROA), while the independent variable operating cash flow (CFO) has no significant effect on company performance (ROA).