This research aims to determined the effect of Return on Assets (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) over the Dividend Payout Ratio (DPR). The research targets was manufacturing companies which has been include on Indonesia Stock Exchange who have met criteria which set from the researchers, currently has 24 companies. This research was examines the company data during period 2012-2014 with a total sample of 72 samples. The results obtained shown that the ROA has glaring positive impact towards the DPR, CR has no glaring negative impact on DPR, DER also has glaring negative impact on DPR.

Keywords : Return on Assets, Current Ratio, Debt to Equity Ratio and Dividend Payout Ratio (DPR).