PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

This research aims to determine the influence of Current Ratio, Debt to Equity, and Return on Assets to Dividend Policy at registered food & beverage company in Indonesia Stock Exchange (IDX). The population in this research is registered companies which has join in Food & Beverage Company between 2005-2014 in Indonesia Stock Exchange (IDX). This research using the sample companies by applying purposive sampling method in order to obtain 3 registered companies in Indonesia Stock Exhange as sample of research. This research uses SPSS Software version 16.0 as Data Analysis Technique, it consisting of descriptive statical test, normality test, multicorrelation test, heterokedasticity test, autocorrelation test, and continued with multiple regression analysis & coefficient of determination test. The results of this study shows that: (1) Current Ratio has influence in Dividend Policy, (2) Debt to Aquity has no influence in Dividend Policy, (3) Return on Assets has no influence in Dividend policy.

Keywords: Current Ratio, debt to Equity, Return On Assets,and Dividend Policy