For investors, analyze the company's financial statements before investing is very important. This research provides knowledge about the company's capital structure so that investors can make good decisions based on the external fundsand internal fundsto operate the company.This research aims to examine the effect of firm size, growth opportunity, business risk, profitability, asset tangibility, firm age and liquidity on the capital structure. The object of research is a food and beverages company listed on the Indonesia Stock Exchange in the period 2013-2017. This research is quantitative descriptive by using secondary data in the form of financial statements. The sampling method used was purposive sampling method, of which from 18 populations, 8 companies were sampled, the analysis model used in this study was a multiple linear analysis model.The results of this study indicate that partially, firm size has a positive and insignificant effect on capital structure, growth opportunity has a negative and insignificant effect on capital structure, profitability has a positive and significant effect on capital structure, business risk has a negative and significant effect on capital structure, asset tangibility has a positive and insignificant effect on capital structure, firm age has a negative and insignificant effect on capital structure, and liquidity has a negative and insignificant effect on capital structure. Simultaneously, firm size, growth opportunity, business risk, profitability, asset tangibility, firm age and liquidity have a significant effect on capital structure