Capital structure is a comparison of the use of debt with own capital. Capital structure is important to pay attention to because it has a direct impact on the company's financial condition. The aim of this research is to analyze and explain the influence of liquidity and company size on capital structure, the role of profitability in moderating the influence of liquidity and company size on capital structure. The number of samples in this research was 6 companies in the cosmetics and household necessities subsector in 2018-2022 using the saturated sample method. Data collection uses the observation method. The data analysis technique used is moderated regression analysis. The results of the analysis show that liquidity has a significant negative effect on capital structure, company size has a significant positive effect on capital structure. The research results also concluded that profitability was unable to moderate the influence of liquidity on capital structure, while profitability was able to moderate the influence of company size on capital structure. The theoretical implication of this research is to provide knowledge and strengthen capital structure theories related to liquidity, company size and profitability. The practical implication of this research is that management knows funding information in the company and the condition of the company as seen from the capital structure in order to improve performance and provide information to creditors or investors.