The purpose of this study is to determine the level of influence Return On Assets (ROA), Earning Per Share (EPS) and Debt to Equity Ratio (DER) to share price and to know whether the cash dividend which is a moderating variable to strengthen or weaken the relationship between ROA, EPS and DER to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 181 companies in 2006-2009. The samples were chosen using purposive sampling method. The number of samples in this study were as many as 33 companies. Data collection was done by taking documents from the Indonesian financial statements Capital Market Directory and download the official website of the Indonesian Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis used in this study are multiple regression and residual test. The results of this study indicate that the variables ROA, EPS and DER simultaneously have a significant impact on stock prices. Further research also showed that partial variable ROA, EPS has a significant influence on stock prices, while DER variables have a significant positive effect on stock prices, whereas from the analysis result that is not a Cash Dividend variables as moderating variables that strengthen relationships ROA, DER EPS and the stock price.