*Corresponding Author: Email: rohmanfatkhur1002@gmail.com Volume 2 Nomor 1 September 2021 ISSN (Online): 2774-7204 http://journal.febubhara-sby.org/equity Hal: 95-106 Pengaruh Return on Equity, Current Ratio dan Pertumbuhan Perusahaan terhadap Dividend Payout Ratio (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia) *Moh. Fatkhur Rohman, Enny Istanti Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya, Indonesia DOI: 10.46821/equity.v1i1.206 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity, Current Ratio, Pertumbuhan Perusahaan terhadap Dividend Payout Ratio pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode tahun 2016-2020, baik secara simultan, parsial, maupun dominan. Penelitian ini menggunakan metode penelitian kuantitatif. Sampel penelitian sebanyak 13 perusahaan manufaktur sektor industri barang konsumsi yang diperoleh dengan teknik pengambilan sampel yaitu purposive sampling. Analisis data dilakukan dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Current Ratio dan Pertumbuhan Perusahaan tidak berpengaruh, sedangkan variabel Return on Equity berpengaruh terhadap Dividend Payout Ratio. Secara simultan variabel Return on Equity, Current Ratio dan pertumbuhan perusahaan berpengaruh terhadap Dividend Payout Ratio. Kata kunci: Current Ratio (CR), Dividend Payout Ratio, Return on Equity (ROE), dan Pertumbuhan Perusahaan (Assets Growth) ABSTRACT This study aims to determine the effect of Return on Equity, Current Ratio, Company Growth on Dividend Payout Ratio in consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 13 manufacturing companies in the consumer goods industry sector which was obtained by using a sampling technique, namely purposive sampling. Data analysis was performed by multiple linear regression analysis. The results showed that partially the Current Ratio and Company Growth variables had no effect, while the Return On Equity variable had an effect on the Dividend Payout Ratio. Simultaneously the variables Return On Equity, Current Ratio and company growth affect the Dividend Payout Ratio. Keywords: Current Ratio (CR), Dividend Payout Ratio, Return on Equity (ROE), and Assets Growth