Tujuan penelitian ini adalah untuk mengetahui adanya Pengaruh Investment Opportunity Set (IOS), Return On Assets (ROA), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO) terhadap Kebijakan Dividen pada perusahaan LQ 45 periode 2013-2017. Pendekatan penelitian ini yang digunakan dalam penelitian ini adalah kuantitatif. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 20 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan ujin hipotesis menggunakan t-statistik untuk menguji koefisien regeresi parsial serta f-statistik untuk menguji pengaruh variabel bebas terhadap variabel terikat secara bersama-sama dengan taraf signifikan 5%. Berdasarkan hasil uji kelayakan model menunjukkan bahwa model regresi yang dihasilkan baik (layak) dan dapat digunakan untuk analisis selanjutnya. Dan dari hasil analisis tersebut, ditemukan bahwa secara parsial Investment Opportunity Set (IOS) berpengaruh positif tidak signifikan, Return On Assets (ROA) berpengaruh positif signifikan, Debt To Equity Ratio (DER) berpengaruh negatif tidak signifikan, Total Assets Turn Over (TATO) berpengaruh positif tidak signifikan, dan secara simultan berpengaruh signifikan terhadap kebijakan dividen (DPR). Nilai Adjusted R Square yaitu sebesar 0,520 yang menunjukkan bahwa 52% DPR dapat dijelaskan oleh variabel independen Investment Opportunity Set, Return On Assets, Debt To Equity Ratio, dan Total Assets Turn Over, sedangkan sisanya sebesar 48% dijelaskan oleh variabel lain. Kata kunci : Investment Opportunity Set (IOS), Return On Assets (ROA), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), dan Kebijakan Dividen (DPR).

The purpose of this study is to know the Influence of Investment Opportunity Set (IOS), Return On Assets (ROA), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO) to Dividend Payout Ratio (DPR) on LQ 45 period 2013-2017. This research approach used in this research is quantitative. Sampling method used is purposive sampling and obtained sample of 20 companies. The anaysis technique used in this study is a multiple linear regression and hypothesis test using t-statistic to examine partial reression coefficient and f-statistic to examine the mean of mutual effect wiht level of significance 5%. Based on the result of model feasbility test, it shows that the regressions model that has beeb generated is faesible and it can be used for further analisis. And for on the results of the analysis, it was found that partially, Investment Opportunity Set (IOS) positive non significant effect, Return On Assets (ROA) positive significant effect, Debt To Equity Ratio (DER) negative non significant effect, Total Assets Turn Over (TATO) positive non significant effect, and simultaneously significant effect to Dividend Payout Ratio (DPR). The Adjusted R Square is 0,520 which means 52% DPR variation explained by four independent variables Investment Opportunity Set, Return On Assets, Debt To Equity Ratio, and Total Assets Turn Over, whereas 48% explained by another variables. Keywords : Investment Opportunity Set (IOS), Return On Assets (ROA), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), and Dividend Payout Ratio (DPR).

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