The aim of this research are to describe structure of equity , profit moving and causality relationship between structure of equity with incremental profit in manufacture industries listed in Indonesian Stock Exchange. Methods of research is explanation research, and regression analysis is the instrument to bredge problems solving 37 companies (84,1%) have debt equity ratio in range 0,13 to 2,23, four companies (9,1%) have DER in interval 2.24 to 4.33 and one company (2,3%) with DER in range 4.34 to 6.43 and two company (4,5%) have DER 6.44 to 8.54. Mean while 35 companies (79,5%) have incremental profit in range - 0.53 to 0.71. 8 companies with incremental profit in range 3,20% to 4,43 % beside that result analysis shows regression equition Y (profit incremental) = 0.386 X (debt equity ratio) - 1.09. Regression coefficient 0.386 means suppose debt equity ratio increase 1% will increase profit incremental 0.386%. Refers to t test known no significantly impact of debt equity ratio to incremental profit at confidence level 95% because significanse of regression coefficient more than 0.05.