The purpose of this study is to analyze the effect of Capital Structure, Accounts Receivable Turnover, and Asset Management on the Company's Financial Performance. The data collection method used is secondary data. The data is sourced from the company's annual report. The population in this study are all food and beverage companies listed on the IDX. Sampling using purposive sampling method with 14 samples of companies and obtained 56 data with certain criteria. The data were analyzed using SPSS version 20. The analysis used was multiple linear regression analysis. The results showed that the capital structure had a negative effect on the company's financial performance. Accounts Receivable Turnover and Asset Management have no effect on the Company's Financial Performance.