Profitability and leverage to the value of companies with dividend policies as a moderation variable

The purpose of this research is to test profitability and leverage to firm value with dividend policy as moderation variable. The method used is quantitative and correlational research type. The analytical technique used is Multiple Linear Regression. The results showed that profitability and leverage have a significant effect on firm value. Dividend policy reinforces the profitability related to firm value. The dividend policy weakens the leverage relationship to firm value. The conclusion of this study dividend policy is able to moderate the relationship of profitability and leverage to company value. This research implies that companies should consider the benefits and risks of borrowing funds from third parties