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This research aims to study the efficiency of profits. To study the payment policy of companies listed on the MAI market, service industry group, and to study the profit efficiency affecting the dividend policy of companies listed on the MAI market, service industry group. The population and sample used in the study are companies listed on the MAI market in the service industry group. That shows financial information from 2020 to 2022 only, a total of 3 years, 54 companies, a total of 152 samples. Data was collected from financial statements. Annual report and Form 56-1. The received data is analyzed statistically according to the research objectives with a ready-made program. The statistics used to analyze the data are descriptive statistics, namely percentage, mean, minimum, maximum, and standard deviation. Quantitative statistics include analysis of the Pearson Correlation Coefficient. and Multiple Regression Analysis Major Findings the size of the business (SB) and the dividend policy variable (DP) were found to have a value equal to .220, which is a positive value. The results can be interpreted as The size of the business (SB) has little relationship with the dividend policy (DP) and has a relationship in the same direction (positive) at a statistical significance level of .01, and the gross profit margin (GPM) and the variable according to the dividend policy (DP). It has a value of .252 which is positive. The results can be interpreted as Gross profit margin (GPM) has little relationship with dividend policy (DP) and is related in the same direction (positive) at the statistical significance level .01, and gross profit margin (GPM) and variable based on dividend yield ( DPR) was found to be equal to .152, which is a positive value. The results can be interpreted as Gross profit margin (GPM) has little relationship with dividend yield (DPR) and is in the same direction (positive) at the statistical significance level.
Phongpanichthada et al. (Mon,) studied this question.