This study aims to determine dividend policy can be a mediating variable from the influence of leverage and profitability on firm value in LQ 45 index companies. This study uses quantitative research with purposive sampling technique and obtains 80 observational data. Data analysis techniques used include classical assumption test, simple linear regression, correlation coefficient and determination as well as hypothesis testing simultaneously or partially. The results of the study show that leverage and profitability have a significant effect on dividend policy. Profitability and dividend policy have a significant effect while leverage has no significant effect on firm value. Based on the Sobel test, dividend policy is not able to mediate leverage and profitability on firm value.

The purpose of this study if determine the effect of leverage and firm size on firm value with profitability asintervening variable. The population in this study are Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange in the 2015-2019 period using a purposive sampling method, 14 companies were selected in the sample. Analysis of the data path analysis and sobel test which is assisted with SPSS 21 software. Based on the result of testing the data determine that leverage and firm size have a significant effect on profitability. Leverage and profitability have a significant effect on firm value but, firm size have not significant effect on firm value. Profitabilit not to be able to mediate the effect of leverage and firm size on firm value. Keyword : Leverage, Firm Size, Firm Value, Profitability

This study aims to determine the effect of Current Ratio (CR), Debt to Asset Ratio (DAR) on Return On Asset (ROA) moderated by Firm Size (SIZE) on Index IDX 30 Companies Listed on Indonesia Stok Exchange for 2017-2020 period. Data analysis in this study was carried out statistically and statistically inferential. Statistical analysis includes multiple linear regression analysis, classical assumption test, t-test, and hypothesis which Multiple Regression Analysis does. The hypothesis testing results are partially carried out, namely the t-test shows that CR has a positive and insignificant effect on ROA. DAR partially has a positive and significant effect on ROA. Thus the result from moderating analysis, SIZE can moderate the effect of CR on the ROA but SIZE can't moderate the DAR on ROA of Index IDX 30 Companies for the 2017-2020 period.