| The background of this study are the problem of the finance and of the right acquirement of financial resources for the company. Decision on financing is reflected by financing structur that will show the composition of the ratio of the company’s source of fund infinancing the company’s operation. To create decision on financing that support the company’s performance, attention need be given to several factors that can influence the decision on financing. The objective od the study is to know wether the variables of the decision on financing, namely the growth of sale, the structure of activa. The companys size, the return of investment (ROI) influence both simulataneously or partially the decision on financing, and to know which variable that have dominant influence on decision on financing. The mean of analysis in this study is the double linear regresion analisis, in which there is a dependent variable namely decision on financing, and four independent variable, namely the sale’s growth, the structure of activa, the company’s size and Return of Invesment (ROI). The population used, cover all the companies of the food and beverage industries that go public at BEI, with periode of data collection from 2004 to 2009, the number of the companies that fulfill the sampling criteria being 9 companies. Through the double liniear regression analysis, it is found that the four independent variables, namely the sale’s growth, the active structure, the company’s size and return of investment (ROI) simultaneously influence the decision on financing. And partially, only the activa structure and the company’s size that having influence dominant influence on the decision on financing is the activa structure. The imlication draw from this study is that the food and beverage companies have to pay attention to the variables of the financial structure, namely to sale’s growth, size of the company, retun on investment (ROI), with giving weigth on the variable of activa stucture, in composing the decision on financing, because based on this study, the variable of activa structure proved to be having dominat influence on the decision on financing. |