This study aims to analyze the effect of Current Ratio (CR) and Return on Assets (ROA) on Dividend Policy in companies listed on IDX 80 during the period 2019-2024. The method used in this study is a quantitative approach with multiple linear regression analysis. The sample consists of 44 companies selected using purposive sampling techniques, with a total sample of 261 samples. The results of the study indicate that, partially, the Current Ratio (CR) variable has a negative and significant effect on dividend policy, and Return on Assets (ROA) has a positive and significant effect on dividend policy. Simultaneously, the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on dividend policy.
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