The aim of the study is empirically prove the effect of firm size, CAPITAL STRUCTURE, profitability and liquidity on the dividend policy and company value. The study is qualitative research by usin secondary data got from annual report of banks companies published at IDX Indonesia. The population of the companies in banks sector in Indonesia stock exchange in 2010-2016 as many as 37 companies. The ttechnique of collecting the sample in ths study is by purposive sampling. The sampling fulfilling the criteria in this resech is 17 companies. The technique of analyzing the data is multiple regression analysis by usin SPSS 20. The result show that firm size, CAPITAL STRUCTURE, profitability and liquidity had no effect on dividend policy. Firm size and profitability have significant effect on companies value and laverae and liquidity had no effect on companies value.