<![CDATA[This study aims to analyze the effect of capital structure and firm size on profitability at PT Indofood Sukses Makmur Tbk during the 2020–2024 period. This study employs a quantitative approach using secondary data from the company's quarterly financial statements for the 2020–2024 period, resulting in 20 observations. Capital structure is proxied by the Debt to Equity Ratio (DER), firm size is measured using the natural logarithm of total assets (SIZE), while profitability is proxied by Return on Assets (ROA). The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 24. The results show that capital structure has a negative and significant effect on profitability, with a significance value of <0.001. Firm size has a positive and significant effect on profitability, with a significance value of <0.001. Simultaneously, capital structure and firm size have a significant effect on profitability, with a significance value of <0.001. The R Square value of 0.944 indicates that capital structure and firm size explain 94.4% of the variation in profitability, while the remaining 5.6% is explained by other factors outside the research model.]]>
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