摘要：Keyword: Keywords : Cash dividends, ROI, EPS, Cash Ratio, Current ratio, DPR.Abstrack:ABSTRACT There are two types of dividends that can be obtained by shareholders, namely cash and non cash dividends. Cash dividends (cash dividend) is the dividend paid by the issuer to shareholders in cash. Non-cash dividends are dividends paid in shares with a certain proportion (Miswanto: 1998). Many factors must be considered by companies when deciding to make payment of cash dividends, such as ROI, cash ratio, current ratio, debt to total assets, earnings per share (EPS) and cash dividend payout ratio, and size. Based on previous research found that the variables mempangaruhi dividend policy consisting of profitability as measured by net income after tax, dividend stability of earnings that is shown by the earnings per share and dividend payout ratio, as measured by cash liquidity ratio and current ratio.The study was conducted on a group of companies with the criteria that is listed on the Stock Exchange Company that has submitted financial statements as of December 31 on a regular basis for three years in accordance with the required study period. Companies that consistently share cash dividend during the study period. Companies listed on the Stock Exchange engaged in the food and beverage industry. The purpose of this study to find out the relationship and influence of these factors on the cash dividend, and which contributed most to the cash dividend.Based on the known penielitin three major factors that contribute most to the cash dividend. But that has significant influence only Earning per share and dividend payout ratio.
