The Covid-19 pandemic condition affects the dynamics of the stock market, causing stock exchanges around the world to decline, thereby increasing stock market inefficiency. This has a bad impact in Indonesia, so that the capital market influences investors in making investment decisions. Empirical evidence regarding the effect of net working capital, net income on the company's cash flow. The population used in this study were 26 hotel sector companies listed on the Indonesia Stock Exchange in 2019-2020. The sample selection was determined by purposive sampling, namely the sampling method based on certain criteria and considerations. Based on certain criteria and considerations, the number of hotel sector companies that meet the research criteria are 20 companies. The analytical model used in this study is a multiple linear regression analysis model. The analysis technique in this study was carried out with the help of the SPSS version 24.0 computer program for Windows. The results of the study conclude that partially net income has an effect on cash flow, then partially net working capital has no effect on cash flow in Hospitality Sector Companies listed on the Indonesia Stock Exchange Post Covid-19 Pandemic 2019-2020 Period. Meanwhile, simultaneously net income and net working capital affect cash flow in Hospitality Sector Companies listed on the Indonesia Stock Exchange Post-Covid-19 Pandemic for the 2019-2020 Period.