The purpose of this research is to analyze the effect of risk management implementation on financial performance during the covid-19 pandemic. This study uses several independent variables, such as NPL (Neo Performing Loan), BOPO (Revenue Operating Costs), and NIM (Net Interest Margin) with the dependent variable namely ROA (Return On Assets) which is a proxy for the financial performance of multifinance companies listed in IDX in 2019-2021 as many as 19 multi-finance companies were used as the population and 14 multifinance companies were used as research samples, the determination of which was carried out using a purposive sampling technique. Analysis of the data through multiple linear regression analysis and classical assumption tests in the form of several tests such as normality, multicollinearity, autocorrelation.