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This research aimed to determine empirically the influence of Return On Assets, Free Cash Flow, Firm Size and Price Earnings Ratio on Dividend Payout Ratio on consumer non-cyclicals companies listed on the IDX in 2019 – 2023. This research was conducted using secondary data such as company financial reports. Datas were collected by  purposive sampling technique. In line with that, there were 95 datas from 19 companies which consistently give dividends each year. Additionally, the research used multiple linear regression model which was tested using IBM Statistics Product and Solution (SPSS) version 26. The results of the analysis showed that Return On Assets dan Price Earnings Ratio have positive and significant effect on Dividend Payout Ratio. Free Cash Flow and Firm Size have no significant effect on Dividend Payout Ratio.

Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05