The Effect of Profitability, Firm Size, Liquidity, and Leverage on Dividend Policy in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the Period Of 2022 – 2024

Anastasya Anastasya (Universitas Prima Indonesia)
Fenny Krisna Marpaung (Universitas Prima Indonesia)

Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Vol. 5 No. 01 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026

This study aims to find out and examine the Influence of Profitability, Firm Size, Liquidity, and Leverage on Dividend Policy in Manufacturing Companies in the Food and Beverage Sub-Sector for the Period 2022 to 2024. The nature of this research approach is quantitative by utilizing secondary data sourced from the company's annual financial statements listed on the IDX. All manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2022 to 2024 include the population of this study, which is a total of ninety-five companies. The samples obtained through purposive sampling techniques were twenty-eight companies. In conclusion, the Dividend Policy is not influenced by Profitability partially, the Dividend Policy is positively influenced by Firm Size in part, the Dividend Policy is not influenced by Leverage in part, the Dividend Policy is not influenced by Liquidity in part. The Dividend Policy is influenced by Profitability, Firm size, Liquidity, and Leverage simultaneously.