Dividend Payout Ratio (DPR) is a parameter to measure the amount of dividend to be distributed to shareholders. This is because investors want to know how much DPR they receive. If they see the revenue earned by them including profitable, then investors will not hesitate to invest their capital in the company. This study aims to determine and analyze the factors affecting the DPR of food and beverage manufacturing companies in Indonesia listed on the Indonesia Stock Exchange from 2010 to 2014. There are 5 (five) independent variables that represent the ratio of published financial performance, which allegedly affect the House of Representatives i.e., Cash Position (CP), Free Cash Flow (FCF), Debt to Equity Ratio (DER), Return on Assets (ROA), and Company Size (CS). Based on the results of the tests conducted can be seen that there are two independent variables namely the ratio of CP and ROA which have a significant effect on DPR, while the other three variables are FCF, DER, and CS have no significant effect on devidend payout ratio.