The first case of COVID-19 in Indonesia occurred in early March 2020, and the number of cases has continued to increase. Finally, on March 31, 2020, the Indonesian government implemented PSBB (LargeScale Social Restrictions). This study aims to find empirical evidence of differences in earnings management before and after the COVID-19 pandemic in Indonesia in the second quarter (Q2). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange. The research period is two years, namely Q2 2019 (before the pandemic) and Q2 2020 (after the pandemic). The number of companies sampled in this study was 62 companies. Using the Wilcoxon test, this study finds evidence that there is no difference in accrual earnings management before and after the COVID-19 pandemic in Q2. Therefore, this concludes there is no effect of the COVID-19 pandemic on accrual earnings management practices in manufacturing companies in Indonesia. The condition of the economic crisis in Q2 caused by the COVID-19 pandemic did not necessarily encourage managers to carry out earnings management. Companies cannot carry out earnings management activities and make inaccurate representations of the economic phenomena of companies affected by this pandemic.