Factors Analysis Which Influence Dividend Payment on Manufacture Company that Listed on Indonesia Stock Exchange

 This research aims to examine empirically factors which influence dividend per share.  This research used sample manufacture company that listed on indonesia stock exchange in 2005 – 2008.  This analysis used dividend per share as dependent variable and  liquidity ratio, growth ratio, DPSmin1, activity ratio and  company size. This research used linear regression testing with SPSS program.  Result of reasearch indicated that growth ratio and DPSmin1 gave positive effect and significant to dividend per share whereas liquidity ratio, growth ratio, activity ratio and  company size did not give significant effect to  dividend per share  Key words:  Divident per share, current ratio, DPSmin1, earning per share,    total asset turn over and company siz