This study aims to find empirical evidence of the effect of working capital turnover, leverage, company size and capital structure on profitability. This study sample is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the positive sampling method and obtained 24 companies as samples with 93 observational data. The data analysis technique used is multiple linear regression analysis with the SPSS 20 test tool. This study indicates that working capital turnover has a negative effect on profitability, firm size has a positive effect on profitability, leverage has a negative effect on profitability, capital structure has a negative effect on profitability.