Electronic Theses and Dissertation

The purpose of this research is to figure out factor that can be a means to predict infestation return level that is company dividend income. the research was conducted based on secondary data that is balance sheet, income statement, statement of owner's equity, cash flow statement and note financial statement, between period 2004 -2006 in manufacturing company that is registered in indonesian stock exchange. secondary data was from indonesian stock exchange and analyzed by using spss program the write used linear regression to find out return on equity, quick ratio, total asset turnover and debt to equity ratio influence dividend payout ratio. the result is regression equation dpr = b0 + b1roe + b2qr + b3tat+ b4der+ e, with significance rate 5 % simultaneously all the independent variables had significance influence to the dividend payout ratio with estimated fcont > ftable that is 7,164 > 2,588 to significance rate 0,000 partially return on equity, quick ratio, and total asset turnover had not significance influence to dividend payout ratio. meanwhile a significance influence was given by debt to equity ratio to dividend payout ratio.