This research aimed to identify policy difference of debt and dividend policy amongcompanies having potency high and low growth with approach of investment opportunity setin Indonesia Stock Exchange (BEI). To classify company growth. it was applied five proxiesInvestment Opportunity Set (IOS) that was market to book of asset ratio (MVE/BE). price earningratio (PER). https://www.deliandiver.com/product-category/coffee-care-kit/