<![CDATA[This study aims to examine the Effect of Debt to Equity Ratio and Return on Equity on Dividend Policy at PT. United Tractors Tbk for the 2010-2024 Period. The data used are secondary data obtained from the site https://www.unitedtractors.com. The sampling method is purposive sampling. The data analysis method used is multiple linear regression. This study uses a times series data regression method assisted by the SPSS 23 program. Based on the results of the study, it shows that: 1) Debt to Equity Ratio has a negative and significant effect on the dividend policy of PT. United Tractors Tbk for the 2010–2024 period, with t count -2.636> t table 2.719 and a significance of 0.022 <0.05; 2) Return on Equity has a positive and significant effect on dividend policy, with t count 2.555> t table 2.719 and a significance of 0.025 <0.05; 3) Debt to Equity Ratio and Return on Equity simultaneously have a positive and significant effect on dividend policy, as indicated by the calculated F of 4.145 > F table 3.88 and a significance level of 0.043 < 0.05. The Adjusted R Square value of 0.310 indicates that DER and ROE explain 31% of the variation in dividend policy, while other factors outside the model influence the remaining 69%.]]>
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