This study aimed to determine the empirical evidence about the influence of cash position, debt to equity ratio, return on assets, current ratio and firm size on devidend payout ratio. In addition to know the effect of cash position, debt to equity ratio, return on assets, current ratio and firm size on dividend payout ratio simultaneously. The population’s research includes all the manufacturing sector Companies which are listed in Indonesia’s Stock Exchange in 2010-2014. Acording to the estimation result toward dividend payout ratio, it was showed that variable of cash position, return on assets, current ratio and firm size influenced positivcly and significantly toward dividend payout ratio partially, while variable of debt to equity ratio influence negatively but significantly toward dividend payout ratio, According to F-test result, it showed that cash position, debt to equity ratio, return on assets, current ratio and firm size influenced simultaneously toward dividend payout ratio.