considered very important phenomenon leverage because of the significant impact on the performance of this performance was measured by the indicator of return on investment, so the aim of this study is to analyze this relationship by applying study on public firms in Palestine where he was taking a sample of 5 companies in the Palestinian sector, where the study on descriptive analysis of financial statements and also quantitative approach and analyse information through application of the BSS , The study recommended to increase funding and reduce the loan finance to the extent possible, taking into account the degree of risk