The level of corporate profits is the main factor that is considered in dividend policy. The higher the company's profit level. The higher the company'sability to pay dividends. The level of company profit can be known through profitability ratios. Profitability ratio is a ratio that aims to determine the company'sability to generate profits for a certain period and also provide an overview of the level of management effectiveness in carrying out its operations. Management effectiveness here is seen from the profits generated on the company's sales and investments. In thisstudy the profitability ratio used as a proxy for the level of profit is ROA and ROE The research is conducted at consumer goods companies 2014-2017, was conducted to examine the effect of ROA and ROE towards Dividend Payout Ratio. In the research, the result was ROA has a significant effect on the DPR in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017. ROE hasn’t a significant effect on the DPR in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017. Fcount = 22,598> F table = 3,130 with a significance level of 0,000 <0.05 then Ha is accepted Ho is rejected, meaning that together ROA and ROE have a significant effect on DPR in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) at Period of 2014-2017. The adjusted value of R2 is 0.378. This shows that 37.8% of the variable variants of the DPR can be explained by variations in the variables ROA and ROE while the remainder of (100% - 37.8% = 62.2%) is a variation of other variables not explained in this Study