<![CDATA[This research was conducted to find out whether Return on Asset and Return on Equity have an impact on Capital Structure. In addition, the researcher also chose the Audit Committee as the control variable in this research. This research is categorized as quantitative research, where the researcher uses figures derived from the company's financial statements and annual reports. The researcher uses the purposive sampling method in this research to filter the existing data. The data taken in this research comes from a company listed on IDX 80 on the Indonesia Stock Exchange. The research sample was found as many as 240 obtained from the company's reports over the last 3 years. The analysis was carried out using the E-Views 13 software to see the impact of the variables studied. The findings found in this research are that ROA has a significant negative impact on Capital Structure and ROE has a significant positive impact on Capital Structure. As for the control variable, there was no effect on the Capital Structure variable.]]>
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