The results showed that the dividend is associated with each mold of liquidity (Current Ratio) Example significance
level of 0.05, the dividend is related earnings significantly. The level of 0.05 and a dividend payment
results correlated with the ability to Tam earnings (ROE) Example Saํ significant importance. The statistical level 0.05
Dividend payout depends. Dividend policy of each company. And subject to investment opportunities in
the future.
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