This study’s purpose is to analyse the influence of DAR, LDER, and TIER on Profitability. Populations of data are taken food and beverage companies listed in BEI from 2009-2011. Samples taken using purposive sampling method and total of samples used during study period is 39 samples. Hypothesis used in this study is multiple linear regression. Based on F test, the results indicated DAR, LDER, and TIER have a significant effect on Profitability. DAR, LDER, and TIER partial effect on Profitability was evaluated using T test. DAR have a negative and non-significant effect on ROE at -0,252. LDER have a negative and significant effect on ROE at -0,437 and TIER have a positive but non-significant effect on ROE at 0,00020