摘要：Keywords: Factors influencing dividend policyABSTRACTDividend policy is an issue that often becomes an important problem for themanagement of the Issuer Company, and eventended to occur controversy betweenshareholders and corporate issuers.When deciding to determine dividend policy or dividend payoutratio (DPR), an issuermust consider many factors, including ROI cash ratio, current ratio, debt to totalassets and earnings pershare (EPS).Analysis of the data in this study was done by using regression statistics. Thedata came from 17 companies from various types of companies from 2007-2009which subsequently analyzedusing SPSS software.Based on the analysis and discussion to be undertaken can be concluded that thevariables that affect significantly the House of ROI, Current Ratio, DTA, and EPS,while the Cash Ratio is no significant effect on the income dividend payout ratio.The results of this study have implications to the managementcompany, that beforetaking memperhatiakan dividend policywould apply theories, particularly theoriesabout ROI, cash ratio, current ratio, debt to total assets and earnings per share (EPS).
