Adi Valensia Fanggidae Pengarang Petruz E. de Rozari - 19630703 198901 1 001 Dosen Pembimbing 1 Lustry Rahayu - 19610411 198803 2 001 Dosen Pembimbing 2 Pius Bumi Kellen Penguji 2 Lustry Rahayu - 19610411 198803 2 001 Penguji 1 Petruz E. de Rozari - 19630703 198901 1 001 Ketua Penguji

Every company has a goal to increase its profits, because these profits can reflect financial performance. Company profits can be seen using the profitability ratio which is calculated using Return On Assets (ROA), capital structure is calculated using the Debt to Equity Ratio (DER), and the financial structure is calculated using the Debt to Asset Ratio (DAR).The purpose of this study was to determine the effect of capital structure (Debt to Equity Ratio) and financial structure (Debt to Asset Ratio) on profitability (Return On Assets). This study uses a quantitative descriptive method and data analysis techniques using primary data by comparing financial reports from 2019-2021.The results of this study indicate that the capital structure increases, the financial structure decreases, and profitability decreases. The causal factors of the capital structure with the Debt to Equity Ratio (DER) indicator and the financial structure with the Debt to Asset Ratio (DAR) indicator affect profitability with the Return On Assets (ROA) indicator, namely due to greater debt than assets and equity, so burden the company on declining profitability. This is because the total assets and total equity owned by the company are not utilized properly, causing a decrease in profits or even losses. Keywords: Capital Structure, Financial Structure, Profitability