This research was conducted to investigate the mediation effect of investment opportunity on the influence of capital structure and company growth toward profitability. This research is quantitative research with variables that are capital structure, company growth, investment opportunity, and profitability. The sampling technique is nonprobability with Smart PLS 3.0 for data processing. The data of 34 Firm of Consumer Sector for 5(five) years used in this study are secondary data obtained from the financial statements of the Indonesia Stock Exchange, period 2012-2015. The results showed that the variables of profitability which are influenced by the capital structure are negatively significant, the profitability variables which are affected by the company's growth are negative and insignificant, the investment opportunity variables which are influenced by company growth are positively significant, the investment opportunity influenced by the capital structure is positively significant, and the profitability variables which are influenced by investment decisions are positive and significant, so we may conclude that investment opportunity may act as an intervening variable because the indirect influence had more strength than the direct influence. Future research should be conducted to examine the investment opportunities of all sectors listed on the Indonesia Stock Exchange in order to obtain more varied results. Besides this, the variables should be developed to examine the influence factors of profitability such as the risk of investment. The proposed of company growth, and profitability with the high loading factors which are related to increase Investment opportunity may help in increasing Profitability. Both indicators could be increased together in order for investment opportunity be increased and impacted to profitability. The value of this paper as the strengthen is the model empirical research that redesign of investment opportunity as mediate variables with more indicators that has high loading factor and significant value, so investment opportunity may act as the mediating variable between exogenous with endogenous variables. Besides this, Lean tools can be rapidly and easily implemented and quickly understood by investors. With that implementation, investors may create an investment opportunity for increasing profitability