摘要:A company (corporation) is a form of business organizations that have a legalentity, the company is considered as a stand-alone entity separate from itsshareholders. Berkadudukan shareholders as owners of the company and theamount of ownership of the Vendor for the value of shares owned. Dividendsare profits from the company and distributed to the shareholders in accordancewith the amount of importance. The Company will distribute dividends based onagreements with shareholders through the AGM. By calculating the financialratios of liquidity ratios, solvency, profitability, and market value. So the authorwants to explain tentanng relationship between corporate performance bydividend policy. Bibliography (1998-2005).