The Role of The Covid-19 Pandemic in Moderating The Effect of Liquidity and Profitability on Dividend Policy in Manufacturing Companies Listed on The IDX

The objective of this study is to determine how The Role of The Covid-19 Pandemic In Moderating The Effect of Liquidity and Profitability on Dividend Policy In Manufacturing Companies Listed on The IDX. The population of this study consists of all manufacturing companies listed for the years 2018 through 2021 on the Indonesia Stock Exchange. A non-probability sampling technique mixed with a purposeful sampling methodology. The data analysis method utilized in this study is panel data regression analysis, which is performed using the Eviews 10 application. The study's findings demonstrate that profitability influences manufacturing businesses listed on the IDX in the positive for the years 2018 to 2021 in terms of dividend policy. From 2018 to 2021, liquidity will not have an impact on the dividend policy of industrial businesses listed on the IDX.