摘要：One of the financial problems faced by a company that is the problem ofcorporate finance. One way to finance the funding requirements of an enterpriseis derived from external funding sources from outside the company as loancapital. When companies use the loan capital, means that the company has doneLeverage. More and more use of loan capital, the greater the risk of unpaidloans. Although the use of loan capital without risk to the company, but canincrease the Return On Equity (ROE) and Earning Per Share (EPS). The purposeof scientific writing is to know the effect of Financial Leverage by Return OnEquity (ROE) at PT. Unilever Indonesia, Tbk years 1998-2007, and toinvestigate the effect of Financial Leverage by Earning Per Share (EPS) at PT.Unilever Indonesia, Tbk years 1998-2007.. Thus the correlation or effect ofFinancial Leverage on Return On Equity (ROE) showed a negative influenceand effect change in the level of Financial Leverage on Return On Equity firmsare not significant. Correlation or effect of Financial Leverage on Earning PerShare (EPS) showed a positive influence and has no significant level of changein the company.
