This study aims to analyze the influence of liquidity, profitability, and company size on profit sharing policy in infrastructure sector companies listed on the Indonesia Stock Exchange. This study uses an associative approach. The study population is infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sampling technique used is positive sampling, resulting in 20 companies. Data processing in this study used SPSS (Statistical Program for Social Sciences) version 26 software. Data analysis techniques were performed using classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple regression analysis, the coefficient of determination test ("R2"), the model fit test (F test), and the partial test (t test). The results of this study indicate that liquidity has a positive effect on dividend policy, profitability has a positive effect on dividend policy, and company size has a positive effect on dividend policy
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