This study aims to analyze the influence of liquidity, leverage, and the firm size towards the profitability and dividend policy. The subject is manufacturing company listed on BEI year 2014-2017.In this research, 145 samples are chosen by purposive sampling method. Analytical tool used here is double linear regression analysis. The result shows that: 1) the liquidity does not influence the profitability, 2) the influence of leverage towards the profitability is significantly negative, 3) the influence of the firm size towards the profitability is significantly positive; 4) the influence of liquidity towards the dividend policy is significantly posistive, 5) the leverage does not influence the dividend policy; 6) the influence of firm size towards the dividend policy is significantly positive;