<![CDATA[This study aims to examine and provide empirical evidence regarding the effect of accounting conservatism, Investment Opportunity Set (IOS), and dividend policy on earnings quality in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative associative approach using secondary data obtained from the companies’ officially published annual reports. The sample was selected using purposive sampling, resulting in 20 companies and 100 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings quality is proxied by the operating cash flow to net income ratio (CFO/NI), accounting conservatism by CON_ACC, Investment Opportunity Set by MVABVA, and dividend policy by the Dividend Payout Ratio (DPR). The results indicate that accounting conservatism, Investment Opportunity Set (IOS), and dividend policy simultaneously have a significant effect on earnings quality. Partially, accounting conservatism has a negative and significant effect on earnings quality. Investment Opportunity Set (IOS) has no significant effect on earnings quality. Meanwhile, dividend policy has a positive and significant effect on earnings quality]]>
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