This study examined the impact between capital structure and existence of an oversight committee to dividend policy. The oversight committee such as risk management committee. nominations and remuneration committee. Data was collected from the annual reports food and beverage companies listed on the Indonesian Stock Exchange (BEI) the period 2014. https://www.spidertattooz.com/Primera-Mano-Tequila-Reposado-Cristalino-750ml-80-Proof/