Going concern status is always been one important aspect of a company in the eyes of investors. A way to show this quality is by incurring profits large enough to sustain the company and distribute the rest in form of dividends. This book, therefore, studies several determinant factors that influence dividend payments: company's size, leverage, profitability, earnings stability, and growth. It will then analyze the significance of each determinant towards dividend payment and whether their relationship is in form of negative or positive relationship. The analysis should then give some insight to investors either individual or organizational investors and company's manager in this ongoing business environment regarding company's performance, dividend payment profile, investment activities and also the importance of dividend payment as a way to reduce information asymmetry in the market.