<![CDATA[Abstract This study aims to analyze the Effect of Leverage, Earning Power, Free Cash Flow, and Dividend Policy on Earnings Quality in Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The Leverage variable is proxied by Debt to Equity Ratio, Earning Power is proxied by Return On Assets, Free Cash Flow, and Dividend Policy is proxied by Dividend Payout Ratio and Earnings Quality. The sampling technique in this study used the purposive sampling method, the final sample obtained was 10 Food & Beverage sub-sector companies listed on the IDX. This study uses secondary data obtained through the official IDX website. This study is a Quantitative Descriptive study with an analysis method using multiple linear regression analysis. The results of the study indicate that partially Leverage, Dividend Policy have a positive and significant effect on Earnings Quality, and Earning Power, and Free Cash Flow do not have a significant effect on Earnings Quality. While simultaneously between Leverage, Earning Power, Free Cash Flow, and Dividend Policy have a significant effect on Earnings Quality. Keywords: leverage, earning power, free cash flow, dividend policy and earnings quality. Abstrak Penelitian ini bertujuan untuk menganalisis Pengaruh Leverage, Earning Power, Free Cash Flow, Dan Kebijakan Dividen Terhadap Kualitas Laba pada perusahaan subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023. Variabel Leverage diproksikan dengan Debt to Equity Ratio, Earning Power diproksikan dengan Return On Assets, Free Cash Flow, dan Kebijakan Dividen diproksikan dengan Dividend Payout Ratio serta Kualitas Laba Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sampel akhir yang diperoleh adalah sebanyak 10 perusahaan subsektor Food & Beverage yang terdaftar di BEI. Penelitian ini menggunakan data sekunder yang diperoleh melalui website resmi BEI. Penelitian ini merupakan penelitian Deskriptif Kuantitatif dengan metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Leverage, Kebijakan Dividen berpengaruh positif dan signifikan terhadap Kualitas Laba, serta Earning Power, dan Free Cash Flow tidak berpengaruh signifikan terhadap Kualitas Laba. Sedangkan secara simultan antara Leverage, Earning Power, Free Cash Flow, dan Kebijakan Dividen berpengaruh signifikan terhadap Kualitas Laba. Kata kunci : leverage, earning power, free cash flow, kebijakan dividen dan kualitas laba.]]>
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