Wulandari, B. .; Adriana br Bukit , V. T.; Manik , D. O. .; Napitupulu, C. H. G.; Tambunan , E. . The Influence of ROE, Intelectual Capital, Leverage, ROA, Liquidity, Dividend Policy on Financial Performance in the Food and Beverage Sub Sector Manufacturing Companies on IDX For The 2018 – 2020 Period. devotion 2022, 3, 452-461.