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 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. MustikaRatu, Tbk.. From these figures, it was known that the correlation or relationshipto the ROE, financial leverage is positive relationship which means that theincrease in financial leverage causes an increase in ROE. Similarly, thecorrelation between financial leverage of the EPS showed positive correlationwhich means that the increase in financial leverage causes an increase in EPS.And the effect of changes in financial leverage on ROE and EPS firm is notsignificant.