Abstract :
This study aims to find out how the influence of Return On Equity, Return On Asset
and Current Ratio on the Dividend Payout Ratio in the food and beverage subsector
manufacturing companies in the food and beverage subsector listed on the Indonesia Stock
Exchange period 2020-2022. The population in this study were all food and beverage
companies listed on the Indonesia Stock Exchange with a total of 47 companies. total of 47
companies, while the samples that meet the criteria for sample withdrawal with purposive
sampling are as many as sample withdrawal criteria with purposive sampling were 17
sample companies. Data testing methods, it is obtained that the ROE variable does not
affect the dividend payout ratio, while the sample that meets the sample criteria with
purposive sampling is 17 sample companies. effect on dividend payout ratio, ROA variable
has a negative and significant effect on dividend payout ratio. negative and significant on
the dividend ayout ratio and the CR variable variable has a positive and significant effect
on the Dividend Payout Ratio. In Simultaneously, all independent variables together have
a positive and significant effect on the dividend payout ratio. positive and significant on
the Devidden Payout Ratio.