<![CDATA[Earnings management is an important issue that can affect the quality of earnings information presented to stakeholders. Consistent dividend payments can constrain opportunistic managerial behavior, as maintaining consistent dividend distribution requires a firm's ability to sustain its performance and cash flow in subsequent periods. This study aims to examine and analyze the effect of dividend persistence on earnings management, with board of directors' characteristics as moderating variables, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of 359 companies. The sample was selected using the purposive sampling method under the non-probability sampling category, resulting in 123 companies (615 observations). Data were analyzed using panel data regression with a fixed effects model and robust standard errors, estimated using STATA. The test results show that dividend persistence has no effect on earnings management. Gender diversity and board tenure were also not shown to moderate the effect of dividend persistence on earnings management, as strategic decision-making authority in practice remains concentrated in the president director, while long board tenure may give rise to an entrenchment effect that reduces the objectivity of decision-making.]]>
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