The purpose of this research is to examine and analyze the influence of firm size, sales growth, profitability, and liquidity to capital structure. Dependent variable in this research is capital structure measured by Debt to Equity Ratio (DER). The independent variables in this study consist of firm size (size), sales growth (Sales Growth), profitability as measured by Return On Assets (ROA), liquidity as measured by Current Ratio (CR). The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2014-2016. The data used in this study is secondary data in the form of annual financial statements. The sample was chosen by using purposive sampling method and obtained by 71 companies. The analytical method used in this study used multiple linear regression with E-Views 8 application tool. The result of the research shows that firm size has not significant negative effect on capital structure, sales growth has not significant negative effect on capital structure, profitability has negative significant effect on capital structure, and liquidity has significant negative effect on capital structure.