The purpose of this study is to determine the Influence of profitability to corporate value with dividend as an intervening variable, where the authors take a sample of companies listed on the Indonesia Stock Exchange 2010-2015 period of 5 companies. The method used is quantitative, where the method used to examine the population or a particular sample, the instrument used is the financial statements of manufacturing companies from this study sample. The result of research, partially for profitability variables obtained tcount of 2.175> ttabel 1.713 with significance 0.040 <0.05 thus profitability have a significant Influence on dividends, While for the results of path analysis, obtained direct influence Profitability to Company Value of 0.265 and Indirect influence Profitability to Value Company with dividend of 0.030 so that the total influence of 0.295 which means total influence 0.295 direct influence 0.265. Thus dividendis an intervening van able.
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