<![CDATA[This study aims to analyze the association between profitability, liquidity, and company size with capital structure in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The subjects of this study are Food and Beverage companies that meet the sample criteria. The sample was selected using the purposive sampling method, with valid data consisting of 244 observations from 63 companies. The data used are secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange. Data processing was conducted using SPSS 21.0 for Windows. The research method used is descriptive quantitative research, the Kolmogorov-Smirnov normality test, and the Spearman correlation test. The results show that profitability and liquidity have a significant negative association with capital structure, while company size has a significant positive association. The implication is that companies need to consider these three indicators in formulating capital structure policies, and investors can use them as considerations in making investment decisions.]]>
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