<![CDATA[Based on the analysis, this study concludes that asset structure has a positive and significant effect on dividend policy in Rural Banks (BPR) in Gianyar Regency, meaning that the greater the proportion of fixed assets owned, the higher the companys ability to distribute dividends. In contrast, profitability does not have a significant effect on dividend policy, although it positively affects management attitudes, while capital structure shows a negative and significant effect, indicating that the higher the proportion of debt, the lower the tendency to distribute dividends. The mediating role of management attitudes is not found partially in the relationship between each independent variable and dividend policy; however, simultaneously, asset structure, profitability, and capital structure have a significant effect on management attitudes, which in turn influence dividend policy. These findings indicate that dividend decisions are influenced not only by financial performance but also by the strategic considerations of management, implying that Rural Banks need to manage assets and capital structure optimally while paying attention to internal management policies in order to maintain the consistency and sustainability of dividend distribution in line with the companys long-term objectives.]]>
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