The Covid-19 pandemic disrupted Indonesian business cycle and operations, leading to stock market decline and reduced average dividend distribution as well as profitability especially for manufacturing companies. This study investigates the pandemic’s influence on financial reporting quality in Indonesia and its relationship to dividend payout policy. We collected 455 observations from IDX-listed manufacturing companies (2018-2021) and processed them using descriptive statistics and logit regression with three models in Stata. This paper uses real earnings management as a proxy for financial reporting quality. Consistent with the outcome view, the logit regression results suggest that financial reporting quality is affected by the Covid-19 pandemic. Additionally, the three models unanimously display that financial reporting quality has a significant effect towards dividend policy.