<![CDATA[This study aims to analyze the factors that affect of debt level including short-term debt, long-term debt, and total debt on firm’s performance which using ROA and ROE as a profitability measurements ratio.This study using multiple regression analysis in estimating the relationship between the debt level and firm’s performance. Object in this study are a listed company in the LQ-45  index  on  Indonesia  Stock  Exchange  (IDX) and  always  published  the  financial statements and annual report for the period 2011-2014. Purposive sampling method was using to select the sample and obtained 72 samples. Data used is secondary data such as financial statements and annual reports. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.Based from classic assumption test, there is no found any data storage so that data has been qualified. From the regression analysis test showed that short-term debt (STD) has  a  significantly  positive  relationship  with  ROA,  long-term  debt  (LTD)  has  asignificantly negative relationship with ROA, while total debt (TTD) has no significant on ROA. On the other hand, short-term debt (STD) and total debt (TTD) has a positively significant among ROE, while long-term debt (LTD) is negatively significant with ROE.]]>
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