The purpose of this study was to examine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) on Dividend Payout Ratio (DPR) and their implications on Price Book Value (PBV) on mining sector food and beverage for the period 2015-2019. This research was conducted using secondary data, namely financial statements. The sample technique used is purposive sampling. Data analysis was performed using panel data regression analysis method. Of the 14 companies, only 7 were taken. For the purposes of analyzing the data in this study, the authors use statistical testing aided by SPSS Statistics 26. The results show that the Current Ratio (CR) has a positive effect on Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER) has a positive effect on Dividend Payout Ratio (DPR), Return on Assets (ROA) has a positive effect on Dividend Payout Ratio (DPR), and Dividend Payout Ratio (DPR) has a positive effect on Price Book Value (PBV).