The Research examined to analyze the influence of Profitability, Size, and Investment Opportunity Set Against Dividend Policy With Leverage As Intervening Variable. Study this study at Manufacturing Company Registered at BEI Period Year 2013-2016. This study used 140 samples using Purposive Sampling with an analysis tool using E-views. The Result, it has been found that 1) Profitability is not significant to dividend policy, 2) Profitability has significant effect on leverage, 3) Company size is not significant to Dividend Policy, 4) Company size has significant positive effect on leverage, 5) IOS is not significant on dividend policy, 6) IOS does not affect leverage, leverage can be an intervening effect of profitability variable on dividend policy. 7)leverage can be an intervening variable the influence of profitability variables on dividend policy