The Impact of COVID-19 Pandemic and Earnings Management: Does the History of Managerial Ability Have a Role?

This research aims to analyze the early impact of COVID-19 pandemic on tendency earnings management in Indonesia, with a history managerial ability as moderating variable. The population this are manufacturing companies listed Indonesia Stock Exchange 2018-2020. Using purposive sampling technique, many 126 can meet sample criteria. data analysis technique used is Moderated Regression Analysis (MRA). results show that has positive effect tendencies Indonesia. It be interpreted higher received by company, behavior. However, weakened ability. Companies cope and more considering improving their performance quality rather than carrying out management, which risks reducing company's value.