Penelitian ini melakukan analisa pengaruh manajemen laba riil dan manajemen laba akrual terhadap kecenderungan penerimaan going concern audit opinion dan kecenderungan penerimaan going concern audit opinion yang akurat, serta pengujian tambahan pengaruh manajemen laba riil dan manajemen laba akrual terhadap kecenderungan penerimaan going concern audit opinion dan kecenderungan penerimaan going concern audit opinion yang akurat yang di interaksikan dengan era pandemi covid-19. Studi ini menggunakan purposive sampling dan ditemukan sampel penelitian sebanyak 131 data perusahaan terbuka yang beroperasi di negara Indonesia dengan periode 2017 – 2021 atau 5 tahun, sehingga total sampel observasi pada penelitian ini adalah 655 data perusahaan. Hasil penelitian tidak menemukan bukti manajemen laba riil mempunyai pengaruh terhadap kecenderungan penerimaan opini going concern, namun sebaliknya ditemukan bukti bahwa manajemen laba akrual mempunyai pengaruh yang negatif terhadap kecenderungan penerimaan opini going concern. Hasil pengujian selanjutnya tidak menemukan bukti bahwa manajemen laba riil dan manajemen laba akrual berpengaruh terhadap kecenderungan penerimaan opini going concern yang akurat. Pengujian tambahan dengan periode covid-19 menunjukkan hasil bahwa manajemen laba riil dan manajemen laba akrual tidak terbukti memiliki peran moderasi yang memengaruhi hubungan kecenderungan penerimaan opini going concern dan kecenderungan penerimaan opini going concern yang akurat. / This study analyzes the effect of real earnings management and accrual earnings management on the tendency to receive a going concern audit opinion and the tendency to receive an accurate going concern audit opinion, as well as additional testing of the effect of real earnings management and accrual earnings management on the tendency to receive a going concern audit opinion and the tendency to receive an accurate going concern audit opinion interacted with the covid-19 pandemic era. This study uses purposive sampling and found a research sample of 131 data of public companies operating in the country of Indonesia with a period of 2017 – 2021 or 5 years, so that the total sample of observations in this study is 655 company data. The results of the study did not find evidence that real earnings management has an influence on the tendency to receive a going concern opinion, but on the contrary, evidence was found that accrual earnings management has a negative influence on the tendency to receive a going concern opinion. Further test results do not find evidence that real earnings management and accrual earnings management affect the tendency to receive an accurate going concern opinion. Additional testing with the covid-19 period shows the result that real earnings management and accrual earnings management are not proven to have a moderating role that affects the relationship between the tendency to receive a going concern opinion and the tendency to receive an accurate going concern opinion.