In this study aimed to analyze the influence of Profitability and Debt Policy on Dividend Policy with Liquidity as a moderating variable in Non-Finance companies listed on Indonesia Stock Exchange period 2014 – 2016. This study uses 77 Non-Finance companies with 228 data samples selected by using purposive sampling method, and in this research using Analysis Tool that is program of SPSS 16 and Eviews 7. Then the liquidity interaction with Profitability Return on Asset (ROA) has a significant positive effect on the dividend policy so that Liquidity can moderate the effect of profitability on the dividend policy. From the results of the analysis that has been done obtained the results that Profitability has a significant positive effect on dividend policy, for Debt policy has no effect on Dividend Policy. For Liquidity Interaction with Debt to Equity Ratio (DER) Debt Policy has a significant negative effect on dividend policy with liquidity result can moderate DER influence to dividend policy.