Analisis Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Struktur Modal Sebelum dan Saat Pandemi Covid-19 Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di BEI

The purpose of this study is to find out how the effect of corporate benchmarking (LN = Total Assets) and Profitability Return On Equity (ROE) before and during the Covid-19 pandemic on pharmaceutical companies listed on the IDX in 2021. As for the sample number of 7 companies from the total number of 12 companies. This research was included in an influence analysis study that used the CAPITAL Structure of Debt Equity RATIO DER as a paired sample (Dependent Sample). The method in this study is using quantitative methods, with the data used is skunder data from the second, third, and fourth quarter financial statements. The results of the study were that there was no significant influence on the Size of the Company before and during the Covid-19 pandemic and there was no significant influence on profitability before the Covid-19 pandemic and there was no significant influence on profitability during the Covid-19 pandemic on pharmaceutical companies listed on the IDX.