Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Kebijakan Dividen Perusahaan Ritel BEI Periode 2021-2025: The Effect of Profitability, Liquidity, and Firm Size on Dividend Policy: A Study of Retail Companies Listed on the IDX (2021–2025). JKUBS. 2026;5(2):306-316. doi:10.24260/jkubs.v5i2.6975