This research aim is to observe the effect of financial leverage on financial performance with firms performance as a moderation variable, using a purposive sampling method to determine the selected samples; analysis use a multiple linear regression tests using the SPSS 24.0 software, the results show that there are 186 firms s meet the population set target, the results of multiple linear analysis test with 5% significance level, concludes that:(1) debt ratio affects ROE,(2) debt to equity ratio affects ROE,(3) firms size influences ROE,(4) firms size strengthens the influence of debt ratio on ROE,(5) firms size weakens the influence of debt equity ratio on ROE.