<![CDATA[This study aims to analyze the effect of Asset Tangibility, Growth Opportunity, and Financial Flexibility on the Capital Structure of start-up companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using multiple linear regression analysis on secondary data derived from the financial statements of start-up companies for the period 2021–2024. The data were obtained from the Indonesia Stock Exchange and analyzed using SPSS. The results indicate that Asset Tangibility has a positive and significant effect on Capital Structure, Growth Opportunity has a negative and insignificant effect, and Financial Flexibility has a negative and significant effect on Capital Structure. However, simultaneously, all three independent variables have a significant effect on the Capital Structure of start-up companies. The implications of this study suggest that start-up companies need to consider their asset tangibility, growth opportunities, and financial flexibility in managing their capital structure, in order to make optimal financing decisions and maintain business stability and sustainability. Keywords: Asset Tangibility, Growth Opportunity, Financial Flexibility, Capital Structure, Start-up Companies.]]>
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