This study investigates the association of dividend distribution with earnings quality. We use score to construct the quality of dividend distribution from the firms, consisting of dividend-paying status, dividend size, dividend change, dividend initiating, and dividend persistence. Earnings quality are measured by three metrics of earnings management tools, i.e., absolute discretionary accruals, the ratio of the change in accounts receivable to the change in sale, and the ratio of the absolute value of total accruals to the absolute value of cash flow from operations. With the sample of 764 firm-years observations during the period of 2008- 2011 from listed companies in Indonesia Stock Exchange (IDX), as well as using multiple regressions, our study found some evidence that the quality of dividend distribution has negative association to the earnings management. In other words, we find some evidence that the quality of dividend distribution has positive association to the earnings quality.