摘要：Financial problems often faced by an enterprise is a matter of corporate finance.One way to finance the needs of a company funds come from external fundingsources from outside the company as loan capital. When companies use the loancapital, means that the company has leverage. More and more use of loancapital, the greater the risk of unpaid loans. Although the use of loan capitalwithout risk to the company, but can increase the Return On Equity (ROE) andEarning Per Share (EPS). The purpose of this paper is to know financialleverage relationships with Return On Equity (ROE) and to investigate therelationship with financial leverage Earning Per Share (EPS) at PT. KalbeFarma Tbk and Subsidiaries.. From these figures, it was known that thecorrelation or relationship to the ROE, financial leverage is positive relationshipwhich means that the increase in financial leverage causes an increase in ROE.Similarly, the correlation between financial leverage on EPS which showed anegative correlation which means that the increase in financial leverage causes adecrease in EPS. And the effect of changes in financial leverage on ROE andEPS firm is not significant
