<![CDATA[EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND SALES GROWTH ON PROFITABILITY AT PT INDOFOOD SUKSES MAKMUR TBK PERIOD 2015-2024 Profitability is one of the main indicators in assessing the success of a company in making a profit. The company's ability to manage capital structure, maintain liquidity, and increase sales growth is suspected to be a factor that affects the level of profitability. This study aims to analyze the effect of capital structure, liquidity, and sales growth on profitability at PT Indofood Sukses Makmur Tbk period 2015-2024. The study used an associative quantitative approach with secondary data in the form of annual financial statements of PT Indofood Sukses Makmur Tbk during the period 2015-2024. The analysis technique used is multiple linear regression with Ordinary Least Squares (OLS) method through the help of SPSS, preceded by classical assumption test which includes normality test, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that partially the capital structure proxied by Debt to Equity Ratio (DER) had a negative and significant effect on profitability, liquidity proxied by Current Ratio (CR) had no significant effect on profitability, while sales growth proxied by Sales Growth (SG) had a positive and significant effect on profitability. Simultaneously, capital structure, liquidity, and sales growth significantly affect profitability with a calculated F value of 8.629 and significance of 0.014. Adjusted R Square value of 0.718 indicates that the three variables are able to explain 71.8% variation in profitability, while the remaining 28.2% influenced by other factors outside the study. This finding shows that optimal capital structure management, balanced liquidity, and sustainable sales growth play an important role in improving the company's profitability.]]>
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