| The purpose of this study is to analyze the impact of the variables firm size, growth rate assets, profitability, ownership structure, and Komisaris Independen on capital structure in manufacturing companies which are listed in Indonesia Stock Exchange for the period 2007-2009. Research used purposive sampling method for taking samples. Data obtained on the basis of the publication of Indonesian Capital Market Directory 2010 (ICMD), obtained 199 samples of manufacturing firms. Analysis technique used multiple regression analysis. Based on the F statistic test indicate that the model is fit because had a significance value less than 5% of Alpha value. Analysis coefficient determinant showed that predictive ability of independent variables (firm size, growth rate assets, profitability, managerial ownership and independent commissioner) is 18.3 % and it’s showed by R square value, the rest 81.7 % is influenced by other variables outside the model. The results from multiple regression analysis showed that firm size has positive and significant relationship with capital structure. Profitability has negative and significant relationship with capital structure. Meanwhile, growth rate assets, managerial ownership and independent commissioner had no significant relationship with capital structure. |