The purpose of this study is to find out the determinant of dividend policy as the company size variable moderation. The dependent variable in this study is the Dividend Policy. Independent variable is profitability, liquidity, and financial leverage as well as the size of the company as a variable Moderation. The study population includes all non-financial companies listed on the Stock Exchange from 2013 to 2015 period. The sampling method used is purposive sampling. The data of the study population as many as 533 companies, and obtained a sample of 122 companies. Methods of data analysis used regression analysis moderation. Based on the results of data analysis showed that the profitability (ROE) significant positive effect on cash dividend policy. Liquidity (CR) does not significantly influence the cash dividend policy. Financial Leverage (DER) significant negative effect on cash dividend policy. The size of the company strengthens the effect of profitability (ROE) of the cash dividend policy with a determination coefficient value before and after using a moderating variable respectively by 26,4 percent and 31.5 percent. Size companies strengthen the influence of liquidity (CR) to the cash dividend policy with a determination coefficient value before and after using a moderating variable respectively 0,20 percent and 5.00 percent. The size of the company does not moderate the effect of Financial Leverage (DER) to the cash dividend policy.