| An enterprise value of investors' views about the quality of a company to be a place to invest. In assessing the quality, there are several factors that are seen by investors, including debt policy, profitability, and dividend policy. This study aimed to examine the effect of debt policy, profitability, and dividend policy on corporate value. The sample in this study were 186 manufacturing companies listed in the Bursa Efek Indonesia in the period 2009 to 2013 This study uses descriptive statistical analysis and multiple linear regression analysis. The results showed that the debt policy is measured by Debt to Equity Ratio (DER) does not affect the value of the company. While profitability as measured by return on equity (ROE) effect on the value of the company. Variable dividend policy as measured by the dummy, where 0 indicates that the company does not pay dividends and 1 states that the company pays dividends. The results showed that dividend policy affects the value of the company |