This study purpose to prove the effect of capital structure, firm size, and liquidity to profitability. The sample used in this study is the non cyclicals sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020. The sampling technique used was purposive sampling and 92 samples were abtained that met the criteria. The analysis technique used is multiple regression analysis. Profitability in this study was measured using a return on equity (ROE). Based on the results of the study, capital structure (DER) no effect on the profitability. Meanwhile firm size (SIZE) and liquidity (CR) have a positive effect on the profitability.