The Financial Services Authority (FSA) plan to applies Liquidity Coverage Ratio (LCR) to all conventional commercial banks in Indonesia, this implementation of LCR will make Banks in Group Based on Core Capital 1 (KBMI 1) which is currently not required to calculate and fulfil LCR, in the future required to fulfil and report LCR. Therefore, in order to make preparations for the fulfilment of the LCR for the KBMI 1, research is needed to examine what factors affect the Liquidity Coverage Ratio (LCR). This study also examines the difference LCR determinants between before and during pandemic Covid-19. The analysis use regression with panel data using bank's financial ratio as the determinant factors of LCR. The result show that bank size, capital adequacy ratio (CAR), non-performing loan (NPL), return on asset (ROA), operational cost on operation revenue (BOPO) and central bank rate affect the LCR of banks that have been required to calculate and meet the LCR limit. There are several differences in LCR determinants between before the COVID-19 pandemic and during the pandemic. Factors that affect LCR before the pandemic are CASA, CAR, NPL, ROA and BOPO. Meanwhile, during the pandemic factors that affect LCR are SIZE, CASA, CAR, NPL and ROA.