摘要：ABSTRACT :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 capitalpose a risk for the company, but can increase the Return On Equity (ROE). Thepurpose of this paper is to know financial leverage relationships with Return OnEquity (ROE) at PT. Indofood Sukses Makmur, Tbk. From the research theauthor, shows the association between financial leverage against Return OnEquity (ROE) with correlation of financial leverage on ROE equal to -0.109..And the effects of changes in financial leverage on ROE is not significantcompanies
