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his research has provided empirical proof that the positive impact of high accruals quality is to predict the future return accurately with a positive sign. As one phenomenon in the capital market, commonly, the high yielded dividend policy will indicate the better prospect because of the low intensity of the internal conflict as the principal's main priority. Related to obtaining the low cost of capital as an incentive of high earnings quality, the dividend policy as a moderated multiple regression played a critical role in achieving high obedience to accounting standards. The causal research has samples of all the listed manufacturing companies that have implemented the dividend policy as a standard corporate policy; this has been used to predict estimated prices in the future. By mulling over the effect of the Covid-19 Pandemic in 2020, predicting the future market used zero growth to assume no growth in the future. This research shows that the dividend policy is critical for minimizing opportunity behavior because shareholders' high involvement pushes the management to comply and obey all legal regulations. This research has provided a mapping of the decision tree model as an implication of game theory because of the interactive feedback between the earnings quality and future market value. A sign that likes "the good" news significantly stimulates the optimistic investor's perception, with no negative manipulation and accruals. It has paved the investor's way to strictly control and monitor strategic decisions to obtain significant future improvement prospects.