PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This research is to test and describe whether capital structure influences produced the profitability inIndonesia Stock Exchange, which capital structure is indicated to DAR (Debt to Assets Ratio) and DER (Debt to Equity Ratio), and profitability indicated to ROE (Return on Equity). The sampling populations of this research are manufacture entities listed in Indonesia Stock Exchange in 2012 and published the annual report in 2012. The result of the outcomes shown DER variable of the capital structure is the only one which influenced to ROE variable. The result of the research is suitable debt ratio theory which states the used of debt help the entity to increase the profitability because the additional equity from investment can be used to support the operational activity in the entity. Keyword: Debt to Assets Ratio, Debt to Equity Ratio and Return on Equit