The first rule of ARIA is not to use ARIA
This is the specification's own guidance, and it is not a stylistic preference. A native <button> is focusable, activates on Enter and Space, announces itself as a button, and participates in forms — all without a line of ARIA.
A <div role="button"> announces itself as a button and does none of the rest. Unless you add tabindex, keydown handlers for both Enter and Space, and focus styling, you have told a screen-reader user this is a button and then made it not behave like one. That is measurably worse than a plain div, because the promise was made and broken.
Reach for ARIA when there is genuinely no native element — a tab set, a combobox, a live region — and follow the authoring practices for that pattern rather than improvising.